Cotton Upholstery Wadding Layer from Japan
This product is thick sheets of cotton wadding used as padding layers in furniture upholstery. It falls under tariff item 5601.21.21 because the wadding is used in the manufacture of apparel, such as upholstery covers, though the described use is for furniture, the classification depends on the end-use.
Duty Rate — Japan → Canada
0%
Import Tips
• Verify the wadding is for apparel manufacture; if for furniture, it may not qualify
• Provide documentation of the end-use
• Ensure the wadding is not made up, as that could change classification