Down-Filled Decorative Pillow from Japan
A small ornamental pillow stuffed exclusively with duck down, used for home decoration rather than bedding. It is an article of down, not a pillow of heading 94.04, since the down is not merely filling or padding but the essential character of the item.
Duty Rate — Japan → Canada
4.5%
Import Tips
• Ensure the pillow is clearly marked as decorative, not bedding, to avoid classification under heading 94.04
• Provide a product description and commercial invoice to the CBSA
• Verify that the down is clean and meets Canadian import health requirements