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Polyester California King Sheet Set Top Sheet from Japan

The flat top sheet component from a polyester sheet set for California king beds, made of man-made fibers. Individually classified under HTS 6302.32.20 as other bed linen when imported separately. Matches deep pocket fitted sheets.

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

Invoice as individual pieces, not sets, for correct 6302 heading

Use GSP or other FTAs if eligible for duty reduction

Pre-clear with CBP for oversized bedding dimensions