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High-Count Egyptian Cotton Percale Sheeting Fabric from Japan

This lightweight percale fabric, made from 100% cotton yarns numbered 69 or higher, weighs under 100 g/m² and features a plain weave dyed in solid colors. It is classified under HTS 5208.31.80 due to its high yarn count, cotton content over 85%, low weight, and dyed plain weave construction as defined in Chapter 52 notes. Commonly used for premium bed sheets and pillowcases.

Duty Rate — Japan → United States

12.5%

Rate breakdown

9903.05.480%Section 301 (forced labor) — Japan (col1 rate ≥ 12.5 percent): MFN >= 12.5% → no additional duty

Import Tips

Verify average yarn number using Chapter 52 formula (e.g

N = BYT/1,000) after removing sizing; fractions disregarded

Provide lab test reports confirming >=85% cotton content and weight <=100 g/m² to avoid reclassification

Ensure dyeing is uniform and even; piece-dyed fabrics qualify, but printed ones shift to 5208.52