Flannel Cotton Pajama Set from Japan
100% cotton 4-thread twill flannel pajamas, 136-140 g/m², 48-52 metric yarn, 66-70 threads/cm² per note 40(a)(14). Panama-made qualifies special tariff.
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
• Precise measurement records matching note 40(a)(14) specs
• Two-eight color yarn documentation for flannel
• Both-sides napped finish verification required