Piped Napped Cotton Decorative Sham from Japan
A napped cotton decorative sham with contrasting piped borders, offering a flocked velvety texture. It is designed for use on beds as a decorative pillow covering. This item falls under tariff item 6302.31.00 as other bed linen of cotton, being a made-up article with a napped surface.
Duty Rate — Japan → Canada
17%
Import Tips
• Confirm the piping is of cotton or a material that does not affect the essential character
• If the sham is primarily decorative, CBSA may consider heading 6304; be prepared to justify bed linen use
• Keep samples for classification verification