Cotton Covered Foam Topper from Canada
A mattress topper with a quilted cotton outer shell encasing layers of memory foam for added comfort. Classified under HTS 9404.90.96.05 for its stuffed bedding nature and cotton shell. Ideal for enhancing existing mattresses without full replacement.
Duty Rate — Canada → United States
17.3%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Declare exact thickness and ILD (indentation load deflection) of foam to confirm bedding status vs. thin pads
• Ensure cotton shell labeling complies with FTC rules; mismatches lead to CBP holds