CLA-2-94:S:N:N6:349 897005
Ms. Margaret R. Polito
Neville, Peterson & Williams
80 Broad Street
Suite 3400
New York, New York 10004
RE: The tariff classification and status under the North
American Free Trade Agreement (NAFTA), of a down filled
comforter from Canada.
Dear Ms. Polito:
In your letter dated April 13, 1994, on behalf of Pillowtex
Corporation you requested a ruling on the status of a down filled
comforter from Canada under the NAFTA.
You inquire as to the classification of a down comforter. A
sample was not submitted however in your letter you note that the
comforter will be made of a cotton woven shell with a down
filler. The comforter shells and the down fill will either
originate in the United States or in a non NAFTA country.
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.
If the comforter was made from down and a comforter shell
that were wholly obtained or produced entirely in the territory
of the United States, it will meet the requirements of HTSUSA
General Note 12(b)(i).
If the down and the comforter shell were obtained from a non
NAFTA country, 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.
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
New York Seaport