Cotton Sham Pillow Cover from Japan
Decorative pillow sham with cotton shell, internally fitted with lightweight batting for fluffiness. HTS 9404.90.96.05 due to stuffed cotton bedding classification over plain textiles. Matches luxury bedding sets.
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
• Minimal stuffing still qualifies; specify batting weight per invoice
• Flange measurements important for style valuation
• Sets with comforters risk aggregation duties