Flax Napkin Set from United States
Set of four square flax linen napkins for dining, featuring hemmed edges and subtle embroidery. These are classified as other table linen of flax because they are made-up articles of flax, distinct from cotton or synthetic napkins, and the embroidery does not exclude them from the residual subheading.
Duty Rate — United States → Canada
17%
Import Tips
• Document the embroidery as decorative but confirm it does not change the essential character
• Ensure the napkins are made up and not in the piece
• Verify the flax fibre content to support the tariff item