Heading 6302

Bed linen, table linen, toilet linen and kitchen linen

101 declarable lines

Heading 6302 covers made-up bed linen, table linen, toilet linen and kitchen linen. The heading splits first by use: knitted or crocheted bed linen, other (woven) bed linen, table linen, terry toilet and kitchen linen, and a residual other group. Within each group the subheading turns on fiber content, whether the fabric is printed or not, whether the item is napped, and whether it carries embroidery, lace, braid, edging, trimming, piping or applique work.

Products in this heading

Cotton pillowcases
Cotton bedsheets
Printed cotton pillowcases with embroidered borders
Cotton damask tablecloths
Damask napkins of man-made fibers
Cotton terry bath towels
Terry kitchen dish towels
Linen table napkins

How to choose the right subheading

Fiber content: cotton, man-made fibers, flax, silk, wool or other textile materials each take a different subheading.
Use of the article: bed linen, table linen, toilet and kitchen linen, or the residual other group.
Construction: knitted or crocheted goes to 6302.10, 6302.40 or 6302.60, while woven bed and table linen goes to the 6302.2x, 6302.3x and 6302.5x lines.
Printed versus other: printed woven bed linen is classified in 6302.21 or 6302.22, while unprinted woven bed linen is in 6302.31 or 6302.32.
Finish details: napped or not napped, and the presence of embroidery, lace, braid, edging, trimming, piping or applique work, change the line and the rate.

Often confused with

Blankets and travel rugs
Heading 6301 covers blankets; 6302 covers linen for beds, tables, toilet and kitchen.
Heading 6301
Curtains, drapes and bed valances
Window and curtain articles sit in 6303, not with bed linen.
Heading 6303
Stuffed pillows, quilts and mattress supports
Stuffed or fitted articles go to 9404, while plain pillowcases and sheets stay in 6302.
Heading 9404
Cushion covers and other furnishing articles
Decorative furnishing articles not named elsewhere are classified in 6304.
Heading 6304
Tents, awnings and tarpaulins
Outdoor textile goods are covered by 6306, not by the linen heading.
Heading 6306

Frequently asked questions

What is the HTS code for cotton pillowcases?

Plain woven cotton pillowcases without embroidery or trim are classified under 6302.31.90.10, which carries a general (MFN) rate of 6.7%. If the pillowcase is napped, the code is 6302.31.70.10 at a general (MFN) rate of 3.8%.

What is the duty on cotton bath towels?

Cotton terry towels other than dish towels are classified under 6302.60.00.20 and pay a general (MFN) rate of 9.1%. Cotton terry dish towels use 6302.60.00.10 at the same general (MFN) rate of 9.1%.

How do I classify a printed sheet set of man-made fibers?

A printed woven man-made fiber sheet is classified under 6302.22.20.20 with a general (MFN) rate of 11.4%. If the fabric contains embroidery, lace, braid, edging, trimming, piping or applique work, the sheet falls under 6302.22.10.30 or 6302.22.10.40 at a general (MFN) rate of 14.9%.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.