King Size Shredded Foam Cotton Pillow from China
An adjustable king pillow filled with shredded polyurethane foam and enclosed in durable cotton ticking. 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 — China → Canada
14%
Import Tips
• Verify that the shredded foam is not of cellular rubber or plastics, which could alter classification
• Keep the cotton ticking's composition documented
• Be prepared to explain the pillow's construction to CBSA if needed