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

NY B88013 August 21, 1997 CLA-2-94:RR:NC:TA:349 B88013 CATEGORY: Classification TARIFF NO.: 9404.90.1000 Mr. Paul S. Kovacs Affiliated USA Inc. 783 Busti Avenue Buffalo, New York 14213 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a cushion from Canada; Article 509 Dear Mr. Kovacs: In your letter dated July 23, 1997 you requested a ruling on the status of a cushion from Canada under the NAFTA on behalf of Home Decor Inc. The instant sample is a pillowshell which is stated to be composed of 70 percent cotton and 30 percent polyester. Three edges are sewn and the fourth has a partial opening. The jacquard woven front portion has a beach house scene and the woven back is solid blue in color. You indicate in your letter that the shell is imported from India into Canada where it is filled with 100 percent siliconized polyester. The fill is a product of Canada. The applicable tariff provision for the cushion will be 9404.90.1000, 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: of cotton. The general rate of duty will be 5.8 percent ad valorem. Each of the non-originating materials used to make the cushion has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/94.7. The cushion will be entitled to a 0.6 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). This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party. A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 212-466-5854. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel National Commodity Specialist Division