&&The product is an empty pillow shell and its cover. It is made of cotton. It is approximately 12 by 8 inches. There is a small opening closed by a zipper that allows to empty and fill the pillow shell.

HS Classification

9404.90.10.49

CBSA Reasoning

&&A suggested tariff classification number has not been provided in your application for an advance ruling. The tariff classification number as determined is found under the section titled "Decision".&&&&The finished product is a pillow with a different size and purpose than a standard pillow. The finished product is a pillow for babies. According to the marketing claims, it is incidentally intended to prevent flat head syndrome in babies. The pillowcase and pillow shell, when filled, form a pillow. Considering the unusual dimensions of the product, it is therefore appropriate to consider them as components of one article instead of two separate articles. As presented, this incomplete article has the essential character of a complete pillow, in accordance with GRI 2(a), and is covered by heading 94.04 in according with Explanatory Notes to that heading.

Related Rulings

C-2019-007101 | HS 9404.90.90.90

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C-2019-000519 | HS 9404.90.90.29

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C-2017-001287 | HS 9404.30.00.00

&&This product, the “Camp Package 12 X 10” is described as two sleeping bags imported as part of a camp package including a tent, quad chairs and a wheeled carrying case....

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&&This product is described as a sleeping bag for dogs and is designed for pets from 30 pounds to 50 pounds in weight. The Hibernation Pet Sleeping Bag is rectangular...

C-2016-005516 | HS 9404.90.10.31

&&Information submitted by the importer indicates this product, referred to as a “Color Me Pillow”, is a 13” × 13” cushion sold with five non-toxic markers. The...

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