Printed Napped Cotton Fitted Sheet from Japan
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 — 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
• 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