Viscose Rayon Cocktail Napkins from China
Small square viscose rayon napkins for beverage service at parties or bars. HTS 6302.59.30 as other table linen of regenerated cellulose (viscose), a man-made fiber.
Duty Rate — China → United States
28.8%
Rate breakdown
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Distinguish from toilet linen (6302.60) by marketing as dining napkins
• Bulk packing ok if not worn; avoid 6309 misclass
• Test for flammability standards per import regs