Regenerated Cellulose Foam Mattress Toppers from Japan
Thin cellular sheets of viscose foam used as breathable mattress overlays. These cellular sheets, made from regenerated cellulose, are classified under tariff item 3921.14.00 as cellular plates or sheets of regenerated cellulose, not as finished bedding.
Duty Rate — Japan → Canada
0%
Import Tips
• Ensure the toppers are presented as sheets, not as finished mattress toppers with fabric covers, which could change classification
• Provide a product specification sheet to the CBSA
• If the toppers are quilted or combined with textiles, they may fall under Section XI