Corded Piping Cotton Sham from China
Structured cotton pillow sham with thick corded piping outlining flanges and seams. HTS 6302.31.50.40 covers this cotton pillowcover with piping trimming, not napped bed linen. Cord piping is explicit decorative work listed.
Duty Rate — China → United States
40.9%
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
• Measure piping diameter in tech pack; oversized may be structural
• Source piping domestically if possible to simplify origin rules
• Flag as pillow sham (decorative) vs pillowcase (functional)