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NY 899082

June 22, 1994

CLA-2-94:S:N:N6:349 899082


TARIFF NO.: 9404.90.9005

Mr. John M. Peterson
Neville, Peterson & Williams
80 Broad Street
Suite 3400
New York, New York 10004

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a down filled comforter from Canada.

Dear Mr. Peterson:

In your letter dated May 30, 1994, on behalf of Hollander Home Fashions, Inc., you requested a ruling on the status of a down filled comforter from Canada under the NAFTA.

You inquire as to the classification of a down comforter. A sample was not submitted however in your letter you note that the comforter will be made of a cotton woven shell with a down filler. The comforter shells and the down fill will either originate in the United States or in a non NAFTA country.

The applicable tariff provision for the down comforter will be 9404.90.9005, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: other: other... quilts, eiderdowns, comforters and similar articles: with outer shell of cotton. The general rate of duty will be 14.5 percent ad valorem.

If the comforter was made from down and a comforter shell that were wholly obtained or produced entirely in the territory of the United States, it will meet the requirements of HTSUSA General Note 12(b)(i).

If the down and the comforter shell were obtained from a non NAFTA country, each of the non-originating materials used to make the down comforter has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/94.7. The down comforter will be entitled to a 5.8 percent rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.


Jean F. Maguire
Area Director

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