&&The goods are pillows. The pillows will either consist of a cotton outer cover and feather fill (scenario one) or a polyester outer shell and polyester fibre fill (scenario two).&&&&Under scenario one, cotton covers with zipper closures, manufactured in China, will be shipped to the US and filled with feathers of Chinese origin. The pillow will then be closed by means of the zipper. Under scenario two, polyester shells, manufactured in China, sewn on 3 sides, with no attached closer, will be shipped to US and filled with polyester fibre of Chinese origin. The pillow will then be finished by sewing the opening closed.&&&&When imported into Canada under scenario one, the goods are classified under 9404.90.10.49. When imported into Canada under scenario two, the goods are classified under 9404.90.90.31.

&&At issue is whether the pillows, to be produced under scenarios one and two described above, qualify for preferential tariff treatment under the Canada–United States–Mexico Agreement (CUSMA) Rules of Origin Regulations and Chapter 4 (Rules of Origin) of the CUSMA.&&&&Based on the information provided, the pillows will be produced in the US from non-originating materials. Therefore the product is not wholly obtained or produced as per Article 4.2(a) of the CUSMA, and as defined in Article 4.3 of the CUSMA. As per Article 4.2(b) of the CUSMA, goods originate if they are produced entirely in the territory of one or more of the Parties using non- originating materials provided that the goods satisfy all applicable requirements of Annex 4-B (Product-Specific Rules of Origin). The product-specific rule of origin applicable to the products under review requires a change to subheading 9404.90 from any other chapter, except from heading 50.07, 51.11 through 51.13, 52.08 through 52.12, 53.10 through 53.11, 54.07 through 54.08 or 55.12 through 55.16. Based on the information provided, the non-originating materials used to produce the pillows are not classified in Chapter 94 or in any of the excluded headings.