Brushed Napped Cotton-Viscose Sheeting Fabric from Japan
Bleached plain weave sheeting with 75% cotton and 25% viscose rayon man-made fibers, napped on both sides, weighing 240 g/m² for upholstery or outerwear. HTS 5211.20.21.50 applies due to mixed cotton <85%, sheeting weave, napped (313), and heavy weight aligning with chapter definitions. Viscose adds drape while napping provides a suede-like texture.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Differentiate viscose as man-made fiber in declarations; often misclassified if not specified
• Use US note (a) formulas for yarn number if fabric density questioned during entry