Orthopedic Foam Cotton Pillow from Mexico
A contoured orthopedic bed pillow with layered foam fill and soft cotton outer shell for spinal alignment during sleep. 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 — Mexico → Canada
14%
Import Tips
• Ensure the foam fill is not of cellular rubber or plastics, as that may lead to different classification
• Document the cotton outer shell's composition for CBSA
• Consider if the pillow qualifies as a pillow of cotton under the sibling item