Cotton-Covered Polyester Fiberfill Bed Pillow from Canada
A standard rectangular bed pillow with an outer covering made of cotton fabric, filled with polyester fiberfill for soft support during sleep. It falls under HTS 9404.90.10.60 as a bed pillow with cotton outer covering and other fill material (polyester fiber), not feathers or down, per statistical note 6. Designed for personal bedding use, providing comfort without springs or cellular rubber.
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 in outer cover via lab testing for accurate HTS classification
• Include detailed fill material invoices; polyester must be specified as 'other fill' to match 9404.90.10.60
• Avoid misclassification as quilts by ensuring no quilting or dual bedding function