Cotton Bed Sham Pair from Japan
Decorative pillow shams made from non-napped cotton broadcloth for layering on beds. Classified as other bed linen under HTS 6302.31.90 due to cotton and no nap. Flanged edges add style without pile.
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
• Pair with sheets in invoices for set classification
• Confirm flange is woven, not applied trim
• Avoid embroidery dominance for 6304 risk