&&The goods under review are premium quilting sheets. At the time of importation, the goods are not the finished product. The premium quilting sheets are available in 3 sizes, King 110" x 101", Queen 90" x 102" and Twin 70" x 102". The product has a stiffened polyester backing fabric with 2 layers of 1/8" cotton/polyester (80/20) and batting (165g/m2) using lock stitching in a 4" square pattern. The edges are piped for further stability and a Velcro attachment is affixed to the top. Each quilting sheet is folded and packaged in an individual bag and weighs approximately 3kg.&&&&The imported quilts will be used in the manufacturing of a new product in Canada. It is similar to a roller shade with a quilting sheet attached by Velcro and are to be used as design wall by quilters to plot their fabric.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System and the Canadian Rules set out in the schedule. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS).&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&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".&&&&Based on the information provided, these goods are considered under Section XI Textiles and Textile Articles. There are no exclusions for this product in the Section. The goods are further considered under Chapter 58 "Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery", specifically under heading 58.11 "Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 58.10." The goods under this review meet the terms of heading 58.11 with support of Explanatory Note (2) to this heading.