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chromium/third_party/blink/web_tests/external/wpt/html/semantics/scripting-1/the-script-element/css-module/charset-bom.html 

<!DOCTYPE html>
<title>CSS Module scripts should ignore BOMs and always use UTF-8</title>
<script src="/resources/testharness.js"></script>
<script src="/resources/testharnessreport.js"></script>
<script type="module">
    import utf8BOMSheet from './resources/bom-utf-8.css' with { type: 'css' };
    test(function() {
        assert_equals(utf8BOMSheet.rules[0].selectorText, 'div', 'No UTF-8 BOM expected in selector');
    }, 'UTF-8 BOM should be stripped when decoding JSON module script');

    import utf16BEBOMSheet from './resources/bom-utf-16be.css' with { type: 'css' };
    test(function() {
        assert_equals(utf16BEBOMSheet.rules[0].selectorText, '\ufffd\ufffd\ufffdd\ufffdi\ufffdv\ufffd \ufffd', 'Expected UTF-8 decoded selectorText with 0xfffd replacement characters');
    }, 'UTF-16BE BOM should be ignored, so CSS module should be UTF-8 decoded');

    import utf16LEBOMSheet from './resources/bom-utf-16le.css' with { type: 'css' };
    test(function() {
        assert_equals(utf16LEBOMSheet.rules[0].selectorText, '\ufffd\ufffdd\ufffdi\ufffdv\ufffd \ufffd', 'Expected UTF-8 decoded selectorText with 0xfffd replacement characters');
    }, 'UTF-16LE BOM should be ignored, so CSS module should be UTF-8 decoded');
</script>