Floral Embroidered Napped Cotton Sham from Japan
A napped cotton sham with elaborate floral embroidery, creating a soft, raised nap texture. Designed for use on beds, it serves as a decorative yet functional pillow covering. This item falls under tariff item 6302.31.00 as other bed linen of cotton, being a made-up article of textile fabric.
Duty Rate — Japan → Canada
17%
Import Tips
• Verify the sham is not considered a furnishing article if used decoratively; bed linen is classified under heading 6302
• Provide CBSA with the product's dimensions and intended use
• If the embroidery covers a significant portion, consider whether it retains the character of bed linen