Linen Cocktail Napkins from Japan
Small square flax napkins for cocktail parties and bar service, hemmed for durability. Under HTS 6302.59.10.20 as other napkins of flax table linen, not falling into organic or size-specific exclusions. Compact size and pure flax make it ideal for this category.
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
• Specify 'cocktail napkin' dimensions (typically 25-30cm) to differentiate from placemats under 6302.51
• Use HTSUS advisory rulings for custom sizes to preempt CBP disputes on napkin vs other linen
• Bundle in sets of 20 max per package to avoid bulk linen perceptions