Lace-Trimmed Napped Cotton Fitted Sheet from Japan
A fitted bed sheet made from napped cotton with lace trimming and embroidered pockets. The napped finish provides flannel-like warmth, and the decorative elements qualify it as bed linen under tariff item 6302.31.00.
Duty Rate — Japan → Canada
17%
Import Tips
• Confirm the fitted sheet is made of cotton and has a napped finish
• The lace trimming and embroidered pockets should be described on the customs declaration
• Have the sheet's dimensions and fabric composition ready for CBSA