HQ 089298: Classification of pillows; pillow shells imported into Canada from India; pillows stuffed in Canada; Heading 9404; CFTA

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 089298

                         August 15, 1991




CLA-2  CO:R:C:T   089298  CC

CATEGORY:  Classification

TARIFF NO.:  9404.90.1000

Ms. Gloria Columbe
A.N. Deringer, Inc.
30 West Service Road
Champlain, NY 12919-9703

RE:  Classification of pillows; pillow shells imported into
     Canada from India; pillows stuffed in Canada; Heading 9404;
     CFTA

Dear Ms. Columbe:

     This letter is in response to your inquiry of April 17,
1991, on behalf of Conformex Inc., requesting the classification
and Free Trade eligibility of pillows imported into the United
States from Canada.  A sample was submitted for examination.

FACTS:

     The submitted sample is a square pillow measuring
approximately 37 centimeters on each side, excluding its border
and fringe.  The pillow has a 2 centimeter border and 8
centimeter fringe on each side.  The outer surface consists of
woven cotton fabric, and the filling consists of a blend of
polyester and cotton fiber.  The outer shell has a hidden, 24
centimeter zipper opening on one end.

     You state that Conformex will import unfilled, unfinished
cotton pillow shells into Canada from India.  In Canada the shell
will be stuffed with a fiber filling and sewn, and the finished
pillow will be imported into the United States.

ISSUE:

     Whether the submitted merchandise is classifiable in Heading
6304 of the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA) or in Heading 9404, HTSUSA?

     Whether the merchandise at issue is considered goods
originating in the territory of Canada in accordance with the
United States-Canada Free Trade Agreement (CFTA)?

LAW AND ANALYSIS:

     Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order.  GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.

     Heading 6304, HTSUSA, provides for other furnishing
articles, excluding those of Heading 9404, HTSUSA.  According to
the Explanatory Notes, the official interpretation of the HTSUSA
at the international level, Heading 6304 includes wall hangings
and textile furnishings for ceremonies (e.g., weddings or
funerals); mosquito nets; bedspreads (but not including bed
coverings of Heading 9404); cushion covers, loose covers for
furniture, antimacassars; table covers (other than those having
the characteristics of floor coverings - see Note 1 to Chapter
57); mantlepiece runners; curtain loops; valances (other than
those of Heading 6303).

     Heading 9404 provides for articles of bedding and similar
furnishing fitted with springs, stuffed, or internally fitted
with any material.  The Explanatory Notes to Heading 9404 state
that this heading covers the following articles:

     (B)  Articles of bedding and similar furnishing which are
          sprung or stuffed or internally fitted with any
          material (cotton, wool, horsehair, down, synthetic
          fibers, etc.), or are of cellular rubber or plastics
          (whether or not covered with woven fabric, plastics,
          etc.).  For example:

          ...

          (2)  Quilts and bedspreads (including counterpanes, and
               also quilts for baby-carriages), eiderdowns and
               duvets (whether of down or any other filling),
               mattress-protectors (a kind of thin mattress
               placed between the mattress itself and the
               mattress support), bolsters, pillows, cushions,
               pouffes, etc.

     The merchandise at issue is stuffed with a fiber filling.
In addition, it is a pillow, which is an article specifically
listed as being classifiable in Heading 9404.  Therefore the
merchandise at issue is classifiable in Heading 9404.

     Concerning the eligibility of this merchandise for a duty
reduction in accordance with the CFTA, General Note 3(c)(vii)
provides the following:

     (B)  For the purposes of subdivision (c)(vii) of this note,
          goods imported into the customs territory of the
          United States are eligible for treatment as "goods
          originating in the territory of Canada" only if--

          (1)  they are goods wholly obtained or produced in the
               territory of Canada and/or the United States, or

          (2)  they have been transformed in the territory of
               Canada and/or the United States, so as to be
               subject--

               (I)  to a change in tariff classification as
                    described in the rules of subdivision
                    (c)(viii)(R) of this note, or

               (II) to such other requirements subdivision
                    (c)(viii)(R) of this note may provide when no
                    change in tariff classification occurs, and
                    they meet the other conditions set out in
                    subdivisions (c)(vii)(F),(G),(H),(I),(J), and
                    (R) of this note.

     General Note 3(c)(vii)(R), which concerns whether a change
in tariff classification has taken place, at Section XX states
regarding Chapters 94 through 96 the following:

     (aa) A change from one chapter to another, except a change
          to subheading 9404.90 from headings 5007, 5111 through
          5113, 5208 through 5212, 5309 through 5311, 5407
          through 5408, and 5512 through 5516.

     When imported into the United States from Canada, the
pillows are classifiable in Heading 9404.  When imported into
Canada from India, the merchandise at issue consists of pillow
shells.  In previous rulings we have stated that pillow shells
were not classifiable as unfinished pillows, and instead, were
classifiable in Heading 6307, HTSUSA.  (See e.g., Headquarters
Ruling Letter (HRL) 084046 of May 11, 1989, and HRL 084718 of
July 31, 1989.)  Therefore the merchandise at issue would be
classifiable in Heading 6307 before it is stuffed and sewn in
Canada.  Since the merchandise at issue has been transformed in
Canada to be subject to a different classification, in
application of General Note 3(c)(vii), it is eligible for
treatment as goods originating in the territory of Canada.



HOLDING:

     The merchandise at issue is classified under subheading
9404.90.1000, 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, pillows, cushions and
similar furnishings, of cotton.  The textile category is 369.

     Since this merchandise is eligible for treatment as goods
originating in the territory of Canada, in application of
General Note 3(c)(vii), the rate of duty is 4.2 percent ad
valorem.

     The sample is being returned under separate cover.


                              Sincerely,




                              John Durant, Director
                              Commercial Rulings Division