Lace-Trimmed Napped Cotton Sham from Japan
A decorative napped cotton pillow sham with printed floral patterns and delicate lace edging, ideal for bedding accents. As a made-up printed cotton bed linen article, it falls under tariff item 6302.21.00.
Duty Rate — Japan → Canada
17%
Import Tips
• The lace edging is a trimming that does not affect the classification as printed cotton bed linen
• Ensure the sham is not classified as a pillow or cushion, which would fall under heading 94.04
• Provide CBSA with a clear description of the fabric, printing, and napped surface