Flannel Napped Cotton Fitted Sheet from Japan
Fitted bedsheet of brushed cotton flannel, napped for supreme softness and warmth. HTS 6302.31.70 applies to this napped cotton bed linen, separate from kitchen or table linens. The raised nap traps air for better thermal properties.
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
• Include elastic details in descriptions but confirm it doesn't qualify as 'parts' under different chapters
• Test for napping durability; excessive wear could trigger 6309 used linen classification
• Pair with matching flat sheets on invoices but classify individually unless sold as ensemble