Cotton Ottoman Cover from China
A slip-on woven cotton cover for an ottoman or pouf, removable for cleaning. It is a separate furnishing article of cotton, not knitted or crocheted, and is not integral to the furniture itself, so it is excluded from heading 94.04.
Duty Rate — China → Canada
17%
Import Tips
• Confirm the cover is removable and not permanently attached to the ottoman to avoid classification under heading 94.04
• Declare the exact dimensions and fibre content to ensure correct tariff classification
• Keep records of the manufacturing process to show it is a separate article