</>Build with Tariff Intelligence|Programmatic access to tariff calculations and HS code classification.Explore Developer Resources →

Ruffled Trim Cotton Pillow Sham from Japan

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 — Japan → United States

20.9%

Rate breakdown

9903.05.480%Section 301 (forced labor) — Japan (col1 rate ≥ 12.5 percent): MFN >= 12.5% → no additional duty

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

Ruffled Trim Cotton Pillow Sham from Japan — Import Duty Rate | HTS 6302.31.50.40