Brushed Cotton Bolster Sham from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%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 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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