HS code for bed sheets
The U.S. HS code for bed sheets is usually 6302.31.90.20 (cotton), with a 6.7% general duty and an estimated total of 19.2% from China and 19.2% from Vietnam once additional duties are added.
Estimates use tariff data as of October 22, 2026. The China and Vietnam estimates include Section 301: Forced labor action (12.5%). From China, Section 301: China list duty (7.5% or 25%) may also apply, up to 44.2% in total. Classifications and duty estimates are guidance based on the published HTSUS. The importer of record is responsible for the final classification.
Codes by variant
| Variant | HTS code | General duty | Est. from China |
|---|---|---|---|
| Cotton | 6302.31.90.20 | 6.7% | 19.2% |
| Microfiber polyester | 6302.32.20.40 | 11.4% | 23.9% |
- 6302.31.90.20: Bed linen, table linen, toilet linen and kitchen linen / Of cotton / Not napped / Sheets (361)
- 6302.32.20.40: Bed linen, table linen, toilet linen and kitchen linen / Of man-made fibers / Sheets / Not napped (666)
What decides the code
Bed sheets are classified as bed linen in heading 6302, with the line set by fiber content: cotton sheets under 6302.31.90.20 and microfiber polyester sheets under 6302.32.20.40.
- Fiber content decides the subheading. Cotton sheets fall under 6302.31, and man-made fiber sheets such as microfiber polyester fall under 6302.32.
- The article must be bed linen for heading 6302. Sheets made up as finished bed linen fit here, and the cotton line 6302.31.90.20 covers cotton sheets that are not napped.
- For man-made fiber sheets, the line 6302.32.20.40 covers sheets that are not napped. A napped finish moves the sheet to a different line within 6302.32.
Common mistakes
- Classifying microfiber polyester sheets under 6302.31 is wrong because that subheading covers cotton bed linen, not man-made fibers.
- Classifying cotton sheets under 6302.32 is wrong because that subheading covers bed linen of man-made fibers.
- Using heading 6301 for bed sheets is wrong because 6301 covers blankets and traveling rugs, not bed linen.
Estimated U.S. duty by origin
- China
- 19.2% = 6.7% general + 12.5% Section 301: Forced labor actionMay also apply: Section 301: China list duty (7.5% or 25%). Up to 44.2%.
- Vietnam
- 19.2% = 6.7% general + 12.5% Section 301: Forced labor action
For HTS 6302.31.90.20, as a share of customs value, before fees. Check every measure for your entry with the tariff checker.
EU code and duty
- Cotton
- CN 6302 31 00, 12%
- Microfiber polyester
- CN 6302 32 90, 12%
EU Combined Nomenclature 2026, third-country (erga omnes) duty. Preferential rates and EU trade remedy duties are not included.
Frequently asked questions
What is the HS code for bed sheets?
The U.S. HTS code for bed sheets is usually 6302.31.90.20 (cotton). Other versions use 6302.32.20.40 for microfiber polyester. The first six digits, 6302.31, are the international HS code.
What is the U.S. import duty on bed sheets from China?
The U.S. general duty on HTS 6302.31.90.20 is 6.7%. With the additional duties that apply to goods of China (Section 301: Forced labor action (12.5%)), the estimated total is 19.2% of customs value. Section 301: China list duty (7.5% or 25%) may also apply depending on the exact product. From Vietnam the estimate is 19.2%. Tariff data as of October 22, 2026.
Tariff schedule pages
Related products
Codes checked against the USITC Harmonized Tariff Schedule retrieved October 22, 2026. Additional duties reviewed October 22, 2026. This is an estimate: the importer of record is responsible for classification.