Printed Linen-Poly Bed Sham from Japan
A decorative pillow sham made from a printed linen-polyester blend, used for layering on beds. As a made-up article of printed bed linen of other textile materials, it is classified under tariff item 6302.29.00.
Duty Rate — Japan → Canada
17%
Import Tips
• Determine the predominant fibre by weight, as this affects classification under Section XI Note 2
• The sham must be made up, such as with flanged edges, to qualify
• If the blend includes cotton, verify whether it exceeds 85% to fall under a different tariff item