Smocked Trim Cotton Pillowcover from Japan
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 — Japan → United States
20.9%
Rate breakdown
9903.05.480%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Describe smocking technique in entry summary for clarity
• Test shrinkage post-smocking; bedding tolerances strict
• Retail packaging prevents bulk/worn linen confusion