Queen Size Cotton Foam Sleeping Pillow from United States
A queen-sized pillow with high-density foam core and breathable cotton cover, optimized for side sleepers. 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
• Verify that the foam core is not of cellular rubber or plastics, which could alter classification
• Keep the cotton cover's composition documented
• Be prepared to explain the pillow's construction to CBSA if needed