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%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
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