Brushed Cotton Bolster Sham from China
A brushed (napped) cotton bolster sham with envelope closure for easy pillow insertion, used in luxury bed ensembles. Under HTS 6302.31.70.30 for its napped cotton bed linen attributes as a bolster case. The brushing enhances softness and durability for repeated washing.
Duty Rate — China → United States
21.3%
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
• Use HTS advisory rulings for custom designs to preempt CBP challenges on 'bolster case' definition
• Maintain chain-of-custody records for cotton origin to leverage trade agreements reducing duties