Flannel Napped Cotton Pillowcase from Canada
Soft flannel-style napped cotton pillowcase with subtle printed stripes, envelope closure, and brushed interior for skin comfort. It matches HTS 6302.21.70.40 as printed, napped 'other' cotton bed linen for pillows. Flannel's inherent nap from cotton weaving process confirms the subheading.
Duty Rate — Canada → United States
12.5%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Provide weave analysis or photos showing nap direction to differentiate from knitted fabrics excluded by Chapter notes
• Label as 'pillowcase' vs 'sham' correctly; cases are functional, shams decorative, affecting valuation
• Comply with U.S. flammability standards for bedding; non-compliance leads to CBP holds