Gel-Infused Polyfoam Mattress Topper from China
A 3-inch thick mattress topper made of cooling gel-infused polyurethane foam, a cellular plastic material. It is designed to enhance existing mattresses and qualifies under tariff item 9404.21.00 as a mattress article of cellular plastics.
Duty Rate — China → Canada
9.5%
Import Tips
• Classify the topper under 9404.21.00 as a cellular plastic mattress article
• Provide the foam thickness and composition to CBSA
• Ensure it is not classified as a pillow or cushion