&&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分類

9404.90.10.49

CBSAの根拠

&&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.

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&&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.

CBSAの根拠

関連裁定

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