Lace-Appliqué Polyester Sham Set from China
A set of two decorative shams with lace appliqué overlays on a polyester base, designed for layering on duvet covers. These made-up bed linen articles of man-made fibres, with lace and appliqué, are classified under tariff item 6302.32.00 as bed linen of man-made fibres.
Duty Rate — China → Canada
18%
Import Tips
• Ensure the shams are classified as bed linen, not as pillowcases or cushions, by emphasizing their use on beds
• Describe the lace appliqué as a decorative feature to support classification
• If the shams are sold with inserts, note that the inserts may be classified separately under heading 94.04