&&The goods are pillowcases of three different styles, as outlined below:&&&&Product One - HARBS - woven pillowcase made of 100% cotton with a floral print. The fabric is sourced from China to Poland where it is cut and sewn with the addition of a zipper and labels.&&&&Product Two - LINE - a knit pillowcase made of polyester fabric, solid in colour. The fabric is sourced from China to Poland where it is cut and sewn with the addition of a zipper and labels.&&&&Product Three - WAVE - woven pillowcase made of polyester fabric, solid in colour. The fabric is sourced from China to Poland where it is cut and sewn with the addition of a zipper and labels.&&&&When imported into Canada product one is classified under 6302.21.00.90. When imported into Canada product two is classified under 6302.32.00.90. When imported into Canada product three is classified under 6302.32.00.90.

&&At issue is whether the pillowcases produced as described under products one, two and three described above, qualify for the preferential tariff treatment under the Canada European Union Comprehensive Economic and Trade Agreement (CETA), Annex 5- product specific rules of origin, or alternatively, under Annex 5-A Origin quotas and alternative to the product specific rules of origin in annex 5.&&&&The suggested tariff classifications provided for are 6302.21.00.90 and 6302.32.00.90. The specific rule of origin associated with tariff heading 63.02 is as follows:&&- Of felt, of nonwovens: Extrusion of man-made fibres or use of natural fibres, in each case accompanied by a non-woven process including needle punching and making-up (including cutting).&&&&- Other, embroidered; Weaving or knitting, accompanied by making-up (including cutting); or&&Production from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 per cent of the transaction value or ex-works price of the product.&&&&- Other, not embroidered; Weaving or knitting, accompanied by making-up (including cutting).&&&&As the pillowcases are not made of felt, or embroidered, the last part of the rule applies.&&&&Based on the information provided for products one, two and three, the pillowcases are produced in Poland from&&non-originating material. The production process includes cutting of non-originating fabric, sewing, sewing addition of zippers and labels. The production process does not include weaving or knitting, as specified in Annex 5 -product specific rule of origin, therefore, the product specific rule of origin is not met.