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
38.4%
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
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)
Import Tips
• Describe smocking technique in entry summary for clarity
• Test shrinkage post-smocking; bedding tolerances strict
• Retail packaging prevents bulk/worn linen confusion