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NY 811629

June 22, 1995

CLA-2-94:S:N:N6:349 811629


TARIFF NO.: 9404.90.2000

Mr. William J. LeClair
Trans-Border Customs Services, Inc.
P.O. Box 800
Champlain, NY 12919

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a contoured pillow from Canada; Article 509

Dear Mr. LeClair:

In your letter dated June 6, 1995, on behalf of AFP of Montreal you requested a ruling on the status of a contoured pillow from Canada under the NAFTA.

The submitted sample is a contoured pillow. The pillow is comprised of a solid piece of polyurethane foam and a cover. The cover is made of 100 percent cotton woven fabric. There is a zipper opening at one end of the cover. The pillow measures approximately 38 x 56 centimeters. It has an indentation in the center which contours the neck and spine.

The applicable tariff provision for the pillow will be 9404.90.2000, 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: pillows, cushions and similar furnishings: other: The general rate of duty will be 6 percent ad valorem.

The contoured pillow, being wholly obtained or produced entirely in the territory of Canada, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a 1.8 percent ad valorem 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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