&&The product is a pillow made of cotton and filled with approximately 2 lbs of mustard seeds. It is approximately 12 by 8 inches. There is a small opening closed by a zipper that allows to empty and fill the pillow.

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 product is a pillow with a different size than a standard pillow. The product is a pillow for babies. According to the marketing claims, it is incidentally intended to prevent flat head syndrome in babies. Legal Note 1(s) to Section XI excludes such articles. According to Explanatory Notes to heading 94.04, it is covered by this heading.

Related Rulings

C-2019-007101 | HS 9404.90.90.90

&&The Style 17854 035 Shaped Bedrest is a bed rest pillow for back and arms which looks like a cat and is intended for children. The front of the bed rest pillow...

C-2019-000519 | HS 9404.90.90.29

&&The goods are a system of optional, modular seat cushions for the Positioning and Mobility models of Broda brand wheelchairs. The standard APP Seating System package for the...

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....

C-2017-001286 | HS 9404.30.00.00

&&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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