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NY 807096




March 8, 1995

CLA-2-94:S:N:N6:349 807096

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.1000

Mr. Bob Lawrence
Northern Feather Ltd.
8250 Manitoba Street
Vancouver, B.C.
V5X 3A2
Canada

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

Dear Mr. Lawrence:

In your letter dated January 18, 1995 you requested a ruling on the status of pillow from Canada under the NAFTA.

You have submitted a sample of a bed pillow that has an outer shell made from a printed 100 percent cotton woven fabric and is stuffed with a 100 percent polyester fiber fill. The pillow measures approximately 20 x 30 inches. The polyester fill is sourced from various non-NAFTA countries. The cotton fabric is woven in Indonesia and sent to the United States for printing and finishing. It is then sent to Canada where it is cut and sewn to form the shell of the pillow.

The applicable tariff provision for the pillow 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 5.9 percent ad valorem.

The merchandise does 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.

The pillow may be subject to a reduced rate of duty based upon the Tariff Preference Levels (TPL) established in Section XI, Additional U.S. Note 4(a), up to the annual quantities specified in subdivision (c) of Note 4(a). Upon completion of the required documentation and up to the specified annual quantities, the pillow may be eligible for the preferential rate of 1.8 percent ad valorem.

Noting that the shell fabric is of Indonesian origin, you have also asked if the pillow may be marked "Made in Canada". The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate the ultimate purchaser in the U.S. the English name of the country of origin of the article. Part 134, Customs Regulations (19 CFR Part 134) implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304.

The country of origin marking requirements for a "good of a NAFTA country" are also determined in accordance with Annex 311 of the North American Free Trade Agreement ("NAFTA"), as implemented by section 207 of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat 2057) (December 8, 1993) and the interim amendments to the Customs Regulations published as T.D. 94-4 (59 Fed. Reg. 109, January 3, 1994) with corrections (59 Fed. Reg. 5082, February 3, 1994) and T.D. 94-1 (59 Fed. Reg. 69460, December 30, 1993). These interim amendments took effect on January 1, 1994 to coincide with the effective date of the NAFTA. The Marking Rules used for determining whether a good is a good of a NAFTA country are contained in T.D. 94-4 (adding a new Part 102, Customs Regulations). The marking requirements of these goods are set forth in T.D. 94-1 (interim amendments to various provisions of Part 134, Customs Regulations).

Section 134.1(b) of the interim regulations, defines "country of origin" as
the country of manufacture, production, or growth of any article of foreign origin entering the U.S. Further work or material added to an article in another country must effect a substantial transformation in order to render such other country the "country of origin within this part; however, for a good of a NAFTA country, the NAFTA Marking Rules will determine the country of origin. (Emphasis added).

Section 134.1(j) of the interim regulations, provides that the "NAFTA Marking Rules" are the rules promulgated for purposes of determining whether a good is a good of a NAFTA country. Section 134.1(g) of the interim regulations, defines a "good of a NAFTA country" as an article for which the country of origin is Canada, Mexico or the United States as determined under the NAFTA Marking Rules. Section 134.45(a)(2) of the interim regulations, provides that a "good of a NAFTA country" may be marked with the name of the country of origin in English, French or Spanish.

Part 102 of the interim regulations, sets forth the "NAFTA Marking Rules" for purposes of determining whether a good is a good of a NAFTA country for marking purposes. Section 102.11 of the interim regulations, sets forth the required hierarchy for determining country of origin for marking purposes.

Applying the NAFTA Marking Rules set forth in Part 102 of the interim regulations to the facts of this case, we find that the imported pillow is a good of a Canada for marking purposes.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 CFR Part 181).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is entered. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

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, 1301 Constitution Ave., NW, Franklin Court, Washington, DC 20229.

Sincerely,

Jean F. Maguire
Area Director

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