Cotton-Covered Foam Bed Pillow from Canada
A standard rectangular bed pillow filled with polyurethane foam and encased in a 100% cotton outer covering, designed for sleeping comfort. It falls under HTS 9404.90.10.30 as a bed pillow with foam fill and cotton cover, per statistical note 6 specifying such bedding articles. The foam provides resilient support without springs.
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
• Verify fiber content exceeds 50% cotton on the outer shell for accurate classification; include lab tests for foam composition
• Declare exact fill weight to avoid undervaluation penalties
• Ensure labeling complies with FTC textile rules