Lace-Trimmed Napped Cotton Sham from China
An elegant napped cotton pillow sham with intricate lace trimming, sized for decorative queen pillows. The napped surface provides a plush texture, while the lace adds a refined trim. It is classified under tariff item 6302.31.00 as other bed linen of cotton, being a made-up article.
Duty Rate — China → Canada
17%
Import Tips
• Ensure the lace trim does not constitute a separate article; it is part of the bed linen
• Confirm the cotton content predominates by weight, as lace may be of other fibres
• Provide CBSA with a detailed product description and fibre breakdown