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

NY C87854 June 8, 1998 CLA-2-94:RR:NC:TA:349 C87854 CATEGORY: Classification TARIFF NO.: 9404.90.1000; 9404.90.2000 Ms. Doreen Coty F.W. Myers & Co., Inc. Myers Building Rouses Point, NY 12979-1091 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of tapestry cushions from Canada; Article 509 Dear Ms. Coty: In your letter dated May 11, 1998, on behalf of La Difference Inc., you requested a ruling on the status of cushions from Canada under the NAFTA. You have submitted a sample of a decorative cushion and a page from a catalogue showing the various cushion styles. The reversible cushions measure 16 x 16 inches and are stuffed with a 100 percent polyester fiber fill. The outer shells of the cushions are made from jacquard woven fabrics and feature varicolored tapestry-like designs or scenes. The shell fabrics are woven in different countries and have different fiber contents. The shell fabrics for styles CTK0S01, CTCHATS, CTFRUIT, CT10S01, CTLILAS, CTSTAND, CTTHOMA, CTCHASS and CTHIER are made in Italy. The Italian shell fabric is composed of 59 percent cotton and 41 percent polyester fibers. The shell fabrics for styles CTGA220, CTCHAMP, CTCA230, CTCA033, CTAUBER and CTGA388 are composed of 59 percent polyester and 41 percent cotton and are wholly produced in the United States. The shell fabrics are sent to Canada where they are cut, sewn and stuffed with Canadian fiber fill. The applicable tariff provision for the cushions with the Italian shell fabric (styles CTK0S01, CTCHATS, CTFRUIT, CT10S01, CTLILAS, CTSTAND, CTTHOMA, CTCHASS and CTHIER) 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 5.7 percent ad valorem. The applicable tariff provision for the cushions made with U.S. shell fabric (styles CTGA220, CTCHAMP, CTCA230, CTCA033, CTAUBER and CTGA388) 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 with U.S. shell fabrics (styles CTGA220, CTCHAMP, CTCA230, CTCA033, CTAUBER and CTGA388), being wholly obtained or produced entirely in the territory of Canada and the United States, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. The cushions made with Italian fabric (styles CTK0S01, CTCHATS, CTFRUIT, CT10S01, CTLILAS, CTSTAND, CTTHOMA, CTCHASS and CTHIER) do not qualify for preferential treatment under the NAFTA because the non-originating shell fabric used in the production of the goods will not undergo the change in tariff classification required by General Note 12(t)/94.7, HTSUSA. This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181). 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. 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, Robert B. Swierupski Director, National Commodity Specialist Division