The tariff classification and status under the North American Free Trade Agreement (NAFTA), and country of origin of two pet pillows from Canada; Article 509

NY H86089 December 17, 2001 CLA-2-63:RR:NC:N3:351 H86089 CATEGORY: Classification and country of origin determination for pet pillows from Canada; 19 CFR 102.21(c)(5); status under the North American Free Trade Agreement (NAFTA); Article 509 TARIFF NO.: 6307.90.9989 Wendy L. Burns Northern Customs Services 6391 Walmore Road Niagara Falls, NY 14304 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), and country of origin of two pet pillows from Canada; Article 509 Dear Ms. Burns: In your letter dated December 5, 2001, on behalf of your client, Keanall Industires of Missassauga, Ontario, Cananda, you requested a ruling on the classification, country of origin, and the status of two pet pillows from Canada under the NAFTA. This is a follow-up to our response to your original letter, dated August 16, 2001. Our response to that letter, H85160, classified the merchandise in subheading 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made-up textile articles. We also determined the country of origin to be Canada. Those two determinations are unchanged. You also asked about eligibility under NAFTA, and it is that question which can now be answered with the supplemental information which we requested and which you have now provided. FACTS: The subject merchandise is two pet pillows, models KP526 and KP508. Each is 45” x 35”, filled with a 100% spun-bonded polypropylene pillow which is stuffed with green polyester fiber; both the polypropylene and the polyester are produced in Canada. KP 526 is stated to be composed of an external shell of two fabrics. One fabric is what you call a Berber material of 100% loop pile modacrylic, made in England, and classified in subheading 6001.20.20 when imported into Canada. The other side is 65% polyester and 35% cotton, and has a leopard-skin print. It is produced in Pakistan and is imported into Canada under subheading 5211.49.00, HTS; we have determined this fabric to be classifiable in subheading 5513, HTS. The cover of KP508, a plaid print, is the same 65poly/35cotton made in Pakistan. Your samples will be returned as requested. The manufacturing operations for the pet pillows are as follows: the materials are cut, sewn, and assembled with a zipper in Canada. As the subject pet pillows are not wholly obtained or produced in a NAFTA country, General Note 12(b)(ii)(A), requires that we determine whether or not the goods have been transformed in Canada by undergoing a change in tariff classification. These rules are set forth in General Note 12(t), which provide in pertinent part: Chapter 63 Chapter rule 1: For purposes of determining the origin of a good of this chapter, the rule applicable to that good shall only apply to the component that determines the tariff classification of the good and such component must satisfy the tariff change requirements set out in the rule for that good. * * * 4. A change to headings 6304 through 6310 from any other chapter, except from headings . . . 5204 through 5212, . . . chapters 54 through 55, or headings . . . 6001 through 6002, provided that the good is both cut (or knit to shape) and sewn or otherwise assembled in the territory of one or more of the NAFTA. The pet pillows are composites of different materials, i.e., knit pile (Berber) fabric of subheading 6001, HTS; poly/cotton fabric of subheading 5513 (or 5211), HTS; and a polypropylene pillow. Customs believes it is the fabrics which impart the essential character to the article (see General Rule of Interpretation 3(b), HTSUSA) and thus it is classifiable as a textile article. Since the fabrics determine the classification of the good and are both non-originating materials, they must meet the required tariff change cited above. As a change from either subheading 5513 (or 5211) or 6001 to subheading 6307 is excepted from the applicable tariff shift rule in General Note 12(t), neither fabric meets the required tariff change and the pet pillows do not qualify for NAFTA preferential treatment. Pet Pillows KP508 and KP526 are not eligible for duty-free treatment under NAFTA. As previously ruled in H85160, they are classified in subheading 6307.90.9989 and the country of origin is Canada. This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181). 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 Mitchel Bayer at 646-733-3102. Should you wish to request an administrative review of this ruling, submit a copy of this ruling and all relevant facts and arguments within 30 days of the date of this letter, to the Director, Commercial Rulings Division, Headquarters, U.S. Customs Service, 1300 Pennsylvania Ave. N.W., Washington, D.C. 20229. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division