Cotton Window Curtain Panels from Japan
These are ready-made curtain panels made entirely from woven cotton fabric, designed for hanging in windows to provide privacy and light control. They fall under HTS 6304.92.00.00 as non-knitted furnishing articles of cotton, distinct from bed, table, or kitchen linens, and not part of furniture like heading 9404. The panels typically feature rod pockets or tabs for installation.
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
• Verify 100% cotton composition via lab tests to avoid reclassification to synthetic blends under 6304.93
• Include detailed invoices specifying 'furnishing article, not for bedding' to distinguish from 6302
• Ensure no heading 9404 exclusions like attached valances that could shift to furniture tariffs