Memory Foam Mattress from China
A queen-size mattress made from visco-elastic polyurethane foam, a cellular plastic material. It is designed for floor or bed frame placement and qualifies under tariff item 9404.21.00 as a mattress of cellular plastics.
Duty Rate — China → Canada
9.5%
Import Tips
• Classify under 9404.21.00 as a cellular plastic mattress
• Provide the foam density and visco-elastic properties to CBSA
• Ensure the mattress meets Canadian safety standards