Silk Fitted Sheet from China
An elasticized sheet crafted from 92% silk with minor elastic, fitting over mattresses as essential bed linen. It is classified as bed linen of other textile materials because it is a made-up textile article for a bed, and silk is not excluded from this heading.
Duty Rate — China → Canada
17%
Import Tips
• Classify the fitted sheet under 6302.39.00 as bed linen of other textile materials
• Ensure the silk content is accurately declared, as the elastic may be considered a minor component
• If the sheet is part of a set, consider the classification of the entire set