HS Code for Cotton bed linen

Classification of cotton bed linen under HS code 6302.31 is determined by the General Rules of Interpretation (GRI) and the specific notes of Section XI of the Harmonized System. This code specifically covers bed linen made of cotton that is not printed, knitted, or crocheted. To qualify, the article must be a finished "made-up" textile product, meaning it has been cut to shape, hemmed, or otherwise finished for use as bedding, distinguishing it from bulk fabric rolls found in Chapter 52. The "of cotton" designation requires that cotton is the predominant textile material by weight, typically exceeding 50% of the total fiber content. Because 6302.31 excludes printed designs, the fabric must be plain, dyed, or woven with colored yarns in a non-printed manner. This classification is essential for customs authorities to apply the correct tariff rates, which often differ significantly between plain and printed textiles. Importers must ensure that the cotton content exceeds any other single textile fiber by weight to maintain this classification and avoid higher duties associated with synthetic blends.

Products Included

• Plain white cotton bed sheets
• Dyed cotton pillowcases
• Cotton duvet covers (non-printed)
• Cotton bolster cases
• Woven cotton valances and bed skirts

Common Misclassification

A frequent error is confusing 6302.31 with 6302.21, which covers printed cotton bed linen. If the fabric has any surface-applied patterns or designs, it must move to 6302.21. Another common mistake involves 6302.10, which is reserved for knitted or crocheted bed linen; 6302.31 is strictly for woven products. Additionally, filled bedding items like quilts, eiderdowns, or comforters are classified under 9404.90, even if they have a cotton outer shell, because the filling changes the classification from simple linen to a stuffed furnishing article.

FAQ

What is the HS code for Cotton bed linen?

The HS code for woven, non-printed cotton bed linen is 6302.31.

Does this code include cotton-polyester blends?

This code only applies if cotton is the predominant fiber by weight. If polyester exceeds 50% of the weight, the product may be classified under 6302.33 (synthetic fibers) or 6302.39 (other textile materials).