Ruffled Trim Cotton Pillow Sham from Germany
Fluffy cotton pillow sham with double ruffled edging trim gathered along the perimeter. Classified under HTS 6302.31.50.40 as cotton pillowcover with trimming (ruffles), not napped bed linen. Ruffles constitute the required decorative edging.
Duty Rate — Germany → United States
30.9%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Confirm ruffle construction is sewn trimming, not woven pattern
• Provide fabric swatches if trim raises material composition questions
• Avoid overstating value of decorative elements in invoices