CLA-2-94:S:N:N6:349 898402
Mr. Roland Lupka
Pillow Designs Inc.
1565 Britannia Rd. Unit #20
Mississuaga, Ontario, Canada L4W 2V6
RE: The tariff classification and status under the North
American Free Trade Agreement (NAFTA), of cushions and chair
a pad from Canada.
Dear Mr. Lupka:
In your letter dated May 16, 1994 you requested a ruling on
the status of cushions and a chair pad from Canada under the
NAFTA.
The submitted samples consist of cushions and a chair pad
which contains two 13x13 inch cushions, a 16x16 inch cushion and
a tufted chair pad. The shell fabrics of the three items is made
from a 50 percent polyester 50 percent cotton fabric which is
woven in the United States from domestic yarns. The cushions and
chair pad are stuffed with either a polyester fill manufactured
in Canada or with a reclaimed fiber fill. The reclaimed fiber
fill consists of shredded textile waste such as cutting room
clippings and waste from sweater manufacturers. The clippings
are from fabric woven in Canada from Canadian yarn while the
other waste is from American yarn knit into sweaters in Canada.
The applicable tariff provision for the cushions and chair
pad will be 9404.90.2000, 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, other.
The general rate of duty will be 6 percent ad valorem.
The cushions and chair pad, being wholly obtained or
produced entirely in the territory of Canada and/or the United
States, will meet the requirements of HTSUSA General Note
12(b)(i), and will therefore 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
New York Seaport