Napped Cotton Flannel Sheeting Fabric from China
This is a dyed, plain weave cotton sheeting fabric containing over 85% cotton, weighing more than 200 g/m², with a napped finish on one or both sides for a soft, brushed texture. It falls under HTS 5209.31.60.50 due to its heavy weight, dyed plain weave construction, and specific napping process applied to sheeting. Commonly used for blankets, loungewear, and warm bedding.
Duty Rate — China → United States
45.9%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Verify fiber content exceeds 85% cotton via lab testing; provide certificates to avoid reclassification
• Check for quantitative restrictions on cotton imports and ensure proper documentation for napped finish
• Label weight accurately post-scouring to confirm >200 g/m²; common pitfall is mismeasuring due to sizing