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CBSA Tariff Classification of Textile Shells/CasingsMonday, May 12, 2014 > 10:05:09
Memorandum D10-14-60: Tariff Classification of Textile Shells Used in the Manufacture of Articles of Subheading 9404.90
This memorandum explains the administrative policy of the Canada Border Services Agency regarding the tariff classification of textile shells used in the manufacture of articles of subheading 9404.90.
Guidelines and General Information
1. “Shells” are articles of textile that are used in the manufacture of articles of subheading 9404.90. The shells, which are sometime called “casings”, are first filled with either feathers, down, wool, silk, or a synthetic fibre and then finished, for example, as duvets, comforters, cushions, or pillows.
2. The tariff item does not include finished products, such as pillowcases of heading 63.02 or cushion covers (shams) of heading 63.04.
3. Textile shells are properly classified under tariff item 6307.90.50 (Shells for use in the manufacture of articles of subheading 9404.90).
Complete details available at http://www.cbsa-asfc.gc.ca/publications/dm-md/d10/d10-14-60-eng.html.