Lace-Trimmed Napped Cotton Fitted Sheet from United States
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 — United States → 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