Toddler Bed Memory Foam Mattress from Japan
A supportive memory foam mattress made from viscoelastic cellular plastic foam for toddler beds, promoting proper spinal alignment. It falls under tariff item 9404.21.00 as a mattress of cellular plastics.
Duty Rate — Japan → Canada
9.5%
Import Tips
• Ensure the memory foam meets Canadian safety standards for toddler beds
• For CBSA, document the viscoelastic cellular plastic composition to support classification