Irish Linen Sheeting Fabric from Japan
A medium-weight plain weave linen fabric of square construction with >33 ends/picks per cm, containing 85%+ flax, falling under HTS 5309.19.00.90 as 'other' not precisely matching sheeting per note (c). Used for bed linens and upholstery. Exceeds basic sheeting specs due to yarn number or napping.
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
• Provide weave analysis showing square construction but deviation from note (c)(i) specs like yarn number >68
• Include dyeing/process records; finished dyed sheets risk principal use shift to apparel headings
• Watch for bulk vs retail packaging; retail-ready shifts duty but stays in 5309 if weave qualifies