Napped Cotton Flat Sheet from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
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