Standard Polyfoam Cotton Sham Pillow from Japan
Flanged sham-style bed pillow with polyfoam fill and cotton cover, used for decorative bedding sets. Classifies in HTS 9404.90.10.30 as foam-filled cotton bed pillow per chapter stats note 6. Matches standard sham dimensions for duvet coordination.
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
• Differentiate shams from cushions via bed pillow intent in invoices
• Comply with CPSIA for juvenile bedding if sized small
• Use HTSUS statistical suffix accurately