&&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.

Clasificación SA

9404.90.10.49

Razonamiento CBSA

&&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.

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