Luxury Napped Cotton Sheet with Appliqué Border from Japan
A king-size flat sheet of napped cotton with wide appliqué borders and scalloped lace inserts. The ornate design, combined with the plush napped texture, classifies it under tariff item 6302.31.00 as decorated cotton bed linen.
Duty Rate — Japan → Canada
17%
Import Tips
• Document the appliqué and lace inserts clearly on the invoice
• Confirm the sheet is made up with hemmed edges
• Be prepared to explain the decorative nature of the borders to customs