Pillow-Top Foam Mattress from Japan
An all-foam mattress with a quilted pillow-top layer of soft cellular polyurethane. It is designed for floor or bed frame placement and qualifies under tariff item 9404.21.00 as a covered cellular plastic mattress.
Duty Rate — Japan → Canada
9.5%
Import Tips
• Classify under 9404.21.00 as a cellular plastic mattress
• Provide the pillow-top construction details to CBSA
• Ensure the quilted layer is not considered a separate bedding article