Napped Cotton Pillow Sham from China
A decorative napped cotton pillow sham designed for standard bed pillows, featuring a printed pattern and soft brushed surface for added texture. It falls under HTS 6302.21.70.40 as printed, napped bed linen specifically for pillows, distinct from flat sheets or duvet covers. The napping process creates a plush nap, enhancing comfort and aligning with the 'napped' subheading.
Duty Rate — China → United States
22.5%
Rate breakdown
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Verify the fabric is truly napped (brushed finish) via lab testing to avoid reclassification to non-napped 6302.21.70.10
• Include detailed fiber content labels and printing proofs in documentation to confirm cotton composition and printed status
• Watch for common pitfalls like mislabeling as shams vs cases; shams are decorative with overlap flaps