Tariff Classification of Textile Shells Used in the Manufacture of Articles of Subheading 9404.90Memorandum D10-14-60

Ottawa, May 09, 2014 This document is also available inPDF (207KB)[help with PDF files] The editing revisions made in this memorandum do not affect or change any of the existing policies or procedures. This memorandum explains the administrative policy of the Canada Border Services Agency regarding the tariff classification of textile shells used in the manufacture of articles of subheading 9404.90.

Customs Tariff 63.07               Other made up articles, including dress patterns. 6307.90           - Other 6307.90.50 00 - - - Shells for use in the manufacture of articles of subheading 9404.90

1.   "Shells" are articles of textile that are used in the manufacture of articles of subheading 9404.90. The shells, which are sometime called "casings", are first filled with either feathers, down, wool, silk, or a synthetic fibre and then finished, for example, as duvets, comforters, cushions, or pillows. 2.   The tariff item does not include finished products, such as pillowcases of heading 63.02 or cushion covers (shams) of heading 63.04. 3.   Textile shells are properly classified under tariff item 6307.90.50 (Shells for use in the manufacture of articles of subheading 9404.90).

4.   For certainty regarding the tariff classification of a particular good, importers may request an advance ruling. Details on how to make such a request are found in CBSAMemorandum D11-11-3,Advance Rulings for Tariff Classification. 5.   For more information, call contact theCBSABorder Information Service(BIS):Calls within Canada & the United States (toll free):1-800-461-9999Calls outside Canada & the United States (long distance charges apply):1-204-983-3550 or 1-506-636-5064 TTY:1-866-335-3237 Contact Us online(webform)Contact Usat the CBSA website