Standard Polyfoam Cotton Sham Pillow from United States
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 — United States → Canada
14%
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