Crocheted Lace Insert Cotton Sham from Mexico
Elegant cotton pillow sham with hand-crocheted lace inserts in the center panel and borders. Meets HTS 6302.31.50.40 criteria for cotton pillowcovers with lace work, not napped bed linen. Crochet lace qualifies as decorative lace trimming.
Duty Rate — Mexico → United States
30.9%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Certify country of origin for lace components; substantial transformation rules apply
• Declare as 'not knitted' if crocheted to avoid Chapter 60 confusion
• Package retail-ready to distinguish from bulk linen under 6309