&&The subject goods are decorative, textile accent cushions for La-Z-Boy furniture (generic part numbers 08P201, 08P211, 08P220, 08P222, 08P228, 08P240, 08P242, 08P250, 08P260, 08P262). These cushions are of various shapes and sizes ranging from 8 ½" x 22" to 24" x 24". When imported into Canada, these cushions are classified under subheading 9404.90 of the Customs Tariff.&&&&The information provided with your submission indicates that different types of fabric from various non-originating countries are imported into Mexico, where it is cut and sewn into cushion covers at the facility of a related company. These covers have finished seams on three sides and a zipper opening on the fourth side. The covers are then exported to the United States where they are declared as non-originating goods classified under subheadings 6304.91, 6304.92, 6304.93, or 6304.99, depending upon their fabric of composition. After importation, the covers are shipped to La-Z-Boy Inc.'s manufacturing facilities in Tennessee and Arkansas.&&&&At these facilities, cushion shells of heading 63.07 are filled with originating blown polyester fibre of heading 55.03 and sealed closed. The filled cushion shells are then inserted into the cushion covers, thus forming the finished decorative cushions.&&