&&This product is an outdoor decorative cushion designed for use in open-air environments such as patios, terraces, gardens, balconies and outdoor lounge areas. It is intended to provide additional comfort and aesthetic enhancement when used with outdoor seating furniture.&&&&The cushion is specifically developed for outdoor use, utilizing weather-resistant materials that can withstand exposure to sunlight, moisture and environmental conditions.&&&&It is made of quick-dry foam (polyurethane-based) covered with outdoor-grade synthetic textile. Its dimensions are 45 cm by 45 cm and it has a green leaf pattern.

&&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.&&&&In your application for an advance ruling, you suggested tariff classification number 9404.90.00.00. This tariff classification number is incorrect.&&&&Heading 94.04 accounts for “Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered”, and as per the Explanatory Notes to that heading, it covers articles of bedding and similar furnishing which are sprung or stuffed or internally fitted with any material, for example, cushions.&&&&The product meets this definition and, as such, it is correctly classified under subheading 9404.90.&&&&At the tariff item level, since it is not made of cotton, the product falls under 9404.90.90, and since the cushion is not polyester-filled, it is correctly classified under 9404.90.90.29, articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered, Other, Other, Cushions, other than of cotton, Other.