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Lace-Trimmed Polyester Pillowcases from Japan

A pair of standard-size pillowcases crafted from polyester with delicate lace edging around the openings. These made-up bed linen articles of man-made fibres, with lace trimming, are classified under tariff item 6302.32.00 as bed linen of man-made fibres.

Duty Rate — Japan → Canada

18%

Import Tips

• Declare the pillowcases as a pair, as they are typically imported and sold together

• Describe the lace edging as a trimming feature to support classification under this tariff item

• Ensure the pillowcases are not classified as pillow covers for cushions, which would fall under heading 63.04