Cotton-Covered Foam Bed Pillow from United States
A standard rectangular bed pillow filled with polyurethane foam and encased in a 100% cotton outer covering, designed for sleeping comfort. It falls under tariff item 9404.90.90 as articles of bedding fitted with foam, not specifically of cotton, and not excluded by chapter notes.
Duty Rate — United States → Canada
14%
Import Tips
• Ensure the pillow's foam fill is not of cellular rubber or plastics, as those may fall under other headings
• Declare the cotton cover and foam fill accurately to avoid reclassification
• Verify the country of origin for potential preferential tariff treatment under Canada's trade agreements