Cotton-Backed Polyurethane Foam Mattress Topper Sheet from Canada
Cellular polyurethane foam layer laminated with a cotton-predominant textile cover for mattress toppers. Classified under HTS 3921.13.19.10 as the vegetable fiber textile (cotton >50% by weight) is combined with polyurethane cellular sheet.
Duty Rate — Canada → United States
15.3%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Label products clearly with fiber content breakdown to meet FTC and CBP textile regulations
• Include lamination process details in entry docs to prove combined nature without delamination issues