NY 806571 - The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a down comforter and pillow from Canada. - United States International Trade Commision Rulings

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NY 806571

February 21, 1995

CLA-2-94:S:N:N6:349 806571

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.8505; 9404.90.1000

Ms. JoAnn Johnston
Great Lakes
Customs Brokerage, Inc.
85 River Rock Dr/#202
Buffalo, New York 14207

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

Dear Ms. Johnston:

In your letter dated January 25, 1995, on behalf of Hamac Limited 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 and pillow shells are made in China. The down fill will originate in China and Canada.

The applicable subheading for the down comforter will be 9404.90.8505, Harmonized Tariff Schedule of the United States (HTS), 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 rate of duty will be 14.3 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 5.9 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 4.3 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 1.8 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 Section 177 of the Customs Regulations (19 C.F.R. 177).

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
New York Seaport

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