9404.90.90/Standard Polyfoam Cotton Sham Pillow/Japan

Standard Polyfoam Cotton Sham Pillow from Japan

A flanged sham-style bed pillow with polyfoam fill and cotton cover, used for decorative bedding sets. 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 — Japan → Canada

14%

Calculate with your customs value Verify with the Tariff Assistant

Import Tips

• Ensure the polyfoam fill is not of cellular rubber or plastics, as that may change classification

• Document the cotton cover's composition for CBSA

• Consider if the pillow qualifies as a pillow of cotton under the sibling item