Soft Napped Cotton Standard Pillow Sham from Japan
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 — 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
• 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