Piped Napped Cotton Pillow Sham from Japan
Decorative pillow sham from napped cotton with piping trim and lace insets, used as bed linen accessory. The brushed nap adds plush comfort. Qualifies for 6302.31.30 as embroidered/napped cotton bed linen.
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
• Declare as 'bed linen' not 'home textiles' to stay in 6302; specify sham dimensions for verification
• Ensure no plastic coatings, as that could invoke subheading 6304.20 notes for impregnated fabrics
• Batch imports by design to simplify embroidery valuation