Smocked Trim Cotton Pillowcover from China
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 — 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
• Describe smocking technique in entry summary for clarity
• Test shrinkage post-smocking; bedding tolerances strict
• Retail packaging prevents bulk/worn linen confusion