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

NY B86553 July 2, 1997 CLA-2-94:RR:NC:TA:349 B86553 CATEGORY: Classification TARIFF NO.: 9404.90.8020 Mr. Michael Wilker Soft-Tex Manufacturing P.O. Box 76 Cohoes, NY 12047 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a comforter from Canada; Article 509 Dear Wilker: In your letter dated June 10, 1997 you requested a ruling on the status of comforter from Canada under the NAFTA. The submitted sample is a queen size comforter. The outer shell is made from 100 percent cotton woven fabric and it is filled with a polyester batting. Piping which extends 3 millimeters from the seam is inserted along all four edges. The comforter shells are manufactured in China and shipped to Canada. In Canada, the shells are stuffed with polyester fiber from the United States and sewn closed. The comforter is then quilted. In addition to the full/queen size, the comforters will be imported in twin and king sizes. The applicable tariff provision for the finished comforters will be 9404.90.8020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for 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: of cotton, not containing any embroidery, lace, braid, edging, trimming, piping exceeding 6.35 mm or applique work: quilts, eiderdowns, comforters and similar articles. The general rate of duty will be 4.8 percent ad valorem. Each of the non-originating materials used to make the comforter has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/94.7. The comforters will be entitled to a 0.5 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). 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 Branch National Commodity Specialist Division