Standard Polyfoam Cotton Sham Pillow from Canada
Flanged sham-style bed pillow with polyfoam fill and cotton cover, used for decorative bedding sets. Classifies in HTS 9404.90.10.30 as foam-filled cotton bed pillow per chapter stats note 6. Matches standard sham dimensions for duvet coordination.
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
• Differentiate shams from cushions via bed pillow intent in invoices
• Comply with CPSIA for juvenile bedding if sized small
• Use HTSUS statistical suffix accurately