Soft Napped Cotton Standard Pillow Sham from Germany
Standard 20x26 inch soft napped cotton pillow sham designed for everyday bed styling with flange edges. HTS 6302.31.70.40 applies to its napped cotton composition as pillowcovers in other bed linen.
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
• Separate pillowcovers from sheet sets in shipments to prevent composite goods reclassification
• Photographic evidence of napped surface aids in disputes over smooth vs. brushed categorization
• Monitor UFLPA for forced labor risks in cotton from certain regions