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Polyester Fitted Bed Sheet from Mexico

Elasticized flat sheet made from man-made polyester for mattress fitting in bedding ensembles. Though 'fitted,' non-cotton versions classify under HTS 6302.93.20.00 as other bed linen, per hierarchy excluding specific fitted subheadings.

Duty Rate — Mexico → United States

19.9%

Rate breakdown

9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico

Import Tips

Document elastic content as minor (<15%) to stay in linen; deep-pocket designs need size specs

Pitfall: over 50% cotton blend reclassifies to 6302.32 duties