Memory Foam Cotton Bed Pillow from United States
A visco-elastic memory foam pillow with a removable cotton zippered cover for easy washing, conforming to head and neck. 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 — United States → Canada
14%
Import Tips
• Confirm the memory foam is not of cellular rubber or plastics, which may change classification
• Keep the cotton cover's composition documented
• Be ready to show the pillow's construction to CBSA if questioned