Piped Napped Cotton Pillow Sham from China
A decorative pillow sham made from napped cotton with piping trim and lace insets, used as a bed linen accessory. The brushed nap adds plush comfort, and the piping and lace qualify it as decorated bed linen under this tariff item.
Duty Rate — China → Canada
17%
Import Tips
• Confirm the pillow sham is made of cotton and has a napped finish
• Document the piping and lace insets on the commercial invoice
• Be prepared to show that the sham is not a pillowcase without decorative elements