Merino Wool Fitted Sheet from China
A fitted bedsheet made from soft merino wool, with elastic edges to fit snugly over a mattress. It is classified as bed linen of other textile materials because it is a made-up textile article for bedding, and merino wool is a fine animal hair not specifically named in other headings.
Duty Rate — China → Canada
17%
Import Tips
• Classify the fitted sheet under 6302.39.00 as bed linen of other textile materials; do not use a heading for clothing or other made-up articles
• Keep records of the fibre composition, as merino wool may be subject to verification by CBSA
• If the sheet is part of a set with other items, consider whether the set is classified as a whole under a different tariff item