Cotton Sham Pillow Insert from Canada
A stuffed pillow insert designed to fill decorative cotton shams on beds, made with cotton ticking and polyfill. It is under HTS 9404.90.10.90 as a cotton pillow fitted internally. Distinguishes from flat shams by permanent stuffing.
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
• Specify 'insert' vs sham to avoid Chapter 63 confusion
• Test ticking for cotton purity
• Bulk shipments risk reclassification as unfinished