Smocked Trim Cotton Pillowcover from Canada
Charming cotton pillowcover with smocked gathered trim panels creating texture. Classified HTS 6302.31.50.40 for cotton pillowcovers with trimming (smocking), not napped. Smocking counts as specialized edging work.
Duty Rate — Canada → United States
30.9%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Describe smocking technique in entry summary for clarity
• Test shrinkage post-smocking; bedding tolerances strict
• Retail packaging prevents bulk/worn linen confusion