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NY 800127





August 5, 1994

CLA-2-94:S:N:N6:349 800127

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.9005; 9404.90.1000

Mr. James C. England
James C. England & Associates
6 Deer Drive (Route 3)
Lexington, VA 24450

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

Dear Mr. England:

In your letter dated June 22, 1994, received in this office on July 19, 1994, you requested a ruling on the status of a down filled comforter and a down filled pillow from Canada under the NAFTA.

You inquire as to the classification of a down comforter and pillow. A sample was not submitted however in your letter you note that the comforter and pillow will be made of a cotton woven shell with a down filler. The comforter shells, pillow shells and the down fill will originate in China.

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.

The applicable tariff provision for the down pillow will be 9404.90.1000, 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, of cotton. The general rate of duty will be 6 percent ad valorem.

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.

Each of the non-originating materials used to make the down pillow has satisfied the changes in the tariff classification required under HTSUSA General Note 12(t)/94.7. The down pillow will be entitled to a 2.4 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.

Sincerely,

Jean F. Maguire
Area Director

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