Hypoallergenic Foam Cotton Bed Pillow from United States
A dust mite-resistant foam core pillow with a tightly woven cotton cover for allergy-prone sleepers. It falls under 9404.90.90 as a bedding article with foam filling, not specifically of cotton, and not excluded by chapter notes.
Duty Rate — United States → Canada
14%
Import Tips
• Ensure the foam core is not of cellular rubber or plastics, as that may lead to different classification
• Document the cotton cover's composition for CBSA
• Consider if the pillow qualifies as a pillow of cotton under the sibling item