Gel-Infused Foam Cotton Pillow from Mexico
A cooling gel-infused memory foam bed pillow with a moisture-wicking cotton cover for temperature regulation. It is classified under 9404.90.90 as a bedding article with foam filling, not specifically of cotton, and not excluded by chapter notes.
Duty Rate — Mexico → Canada
14%
Import Tips
• Confirm the gel-infused foam is not considered cellular rubber or plastics, which may change classification
• Keep product specifications handy for CBSA officers
• Check if the cotton cover is of cotton, as that may affect the tariff item