Flannel Napped Cotton Pillow Sham from Japan
Decorative pillow sham crafted from brushed napped cotton flannel, designed to encase standard pillows in bed sets. It qualifies under HTS 6302.31.70.50 for other napped cotton bed linen. The napped texture mimics traditional flannel for a luxurious sleep surface.
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
• Label with country of origin and fiber content visibly; missing labels lead to immediate detention
• Use HTSUS advisory rulings for napped vs non-napped disputes before large shipments
• Bundle with matching sets carefully; individual shams stay in 6302, sets may not