Cotton-Backed Polyurethane Foam Mattress Topper Sheet from Japan
A cellular polyurethane foam layer laminated with a cotton-predominant textile cover for mattress toppers. It is classified under tariff item 3921.13.00 as a cellular polyurethane plate, sheet, film, foil or strip combined with a textile layer where vegetable fibres predominate.
Duty Rate — Japan → Canada
0%
Import Tips
• Confirm the cotton textile is predominant by weight over other fibres
• If the topper is cut to mattress sizes with finished edges, it may be classified as an article
• Provide cotton composition and foam density data to CBSA