Printed Napped Cotton Fitted Sheet from Canada
Elasticized fitted sheet of printed napped cotton, designed to hug mattresses with a soft, brushed interior. It qualifies for HTS 6302.21.70 as napped, printed other bed linen of cotton. The napping enhances grip and comfort against skin.
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
• Include elastic content disclosure but emphasize cotton base fabric for proper 6302.21.70 heading
• Use photos or samples showing napped surface during entry to differentiate from flat sheets
• Label precisely as 'bed sheet' not 'mattress cover' to stay within bed linen scope