Upholstery Lining Napped Cotton Sheeting from Japan
Durable dyed plain weave napped cotton sheeting >85% cotton >200 g/m² used as backing for furniture upholstery. Classifies HTS 5209.31.60.50 matching napped sheeting description. Provides structure and warmth insulation.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• End-use documentation helpful but classification based on fabric characteristics
• Confirm grams per linear meter (Z) exceeds weight threshold
• Avoid combining with foam as sets; import fabric separately