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%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
• 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