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Lace-Trimmed Napped Cotton Fitted Sheet from Germany

A fitted bed sheet made from napped cotton with lace trimming along the edges and embroidered pockets. The napped surface provides flannel-like warmth, and the lace and embroidery qualify it as decorated bed linen under this tariff item.

Duty Rate — Germany → Canada

17%

Import Tips

• Ensure the fitted sheet is made of cotton and has a napped finish

• Document the lace trimming and embroidery on the commercial invoice

• Confirm the sheet is not classified as a plain fitted sheet without decorative elements