Product classification
HS code for Cotton bed linen: 6302.31
Bed linen, of cotton (not printed, knitted or crocheted).
Classification of cotton bed linen under HS 6302.31
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.
- Covers
- Plain white cotton bed sheets
- Dyed cotton pillowcases
- Cotton duvet covers (non-printed)
- Cotton bolster cases
- Woven cotton valances and bed skirts
- Also under 6302.31
- Frette plain sateen sheets
- Brooklinen Classic Percale sheets
- Wamsutta Pima cotton sheets
- Boll & Branch organic cotton bedding
- Parachute percale sheets
Codes often confused with 6302.31
Common mistake. 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.
Top exporters and importers of HS 630231 (the code used for cotton bed linen), 2025
In 2025, the largest exporter of HS 630231 (the code used for cotton bed linen) in UN Comtrade data was Pakistan, with 33% of world exports; the largest importer in UN Comtrade data was the United States, with 29% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 630231, not only cotton bed linen.
Top exporters 2025 · share of world exports
- 1 Pakistan $1.4B 33% of world exports
- 2 China $974M 23% of world exports
- 3 India $437M 11% of world exports
World total: $4.2B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $1.2B 29% of world imports
- 2 Germany $401M 9.7% of world imports
- 3 France $277M 6.7% of world imports
World total: $4.1B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM code for cotton bed linen
Brazil classifies cotton bed linen under NCM 6302.31.00: HS 6302.31 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about cotton bed linen
What is the HS code for Cotton bed linen?
The HS code for Cotton bed linen is 630231 (Bed linen; of cotton (not printed, knitted or crocheted)). The HS code for woven, non-printed cotton bed linen is 6302.31.
How do I classify Cotton bed linen for customs?
Cotton bed linen is classified under HS code 630231 — Bed linen; of cotton (not printed, knitted or crocheted). This is a 6-digit subheading level code.
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).
Which countries are the top exporters of cotton bed linen (HS 630231)?
In 2025, the top exporters of HS 630231 (the code used for cotton bed linen) in UN Comtrade data were Pakistan ($1.4B, 33% of world exports), China ($974M) and India ($437M). World exports came to about $4.2B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of cotton bed linen (HS 630231)?
In 2025, the top importers of HS 630231 (the code used for cotton bed linen) in UN Comtrade data were the United States ($1.2B, 29% of world imports), Germany ($401M) and France ($277M). World imports came to about $4.1B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Is the HS code for Cotton bed linen the same in all countries?
The base HS code 630231 for Cotton bed linen is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for cotton bed linen in Brazil?
In Brazil, cotton bed linen (HS 630231) is classified under NCM 6302.31.00.