Napped Cotton Flat Sheet from Canada
A top flat sheet crafted from napped cotton for a cozy, brushed texture ideal for year-round bedding comfort. Classified in HTS 6302.31.70.20 due to its cotton composition, napped finish, and designation as a sheet in 'other bed linen.' This subheading excludes pile constructions like chenille.
Duty Rate — Canada → United States
13.8%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Document the napping process in manufacturing specs to differentiate from non-napped sheets under 6302.31.90
• Check for cotton import quotas or safeguards; provide mill certificates for origin verification
• Avoid common pitfalls like incorrect size declarations leading to reclassification as pillowcases