HS Code for Cotton hand towels

Cotton hand towels are classified under HS code 6302.91, which is situated within Chapter 63: "Other made up textile articles; sets; worn clothing and worn textile articles; rags." Heading 6302 is dedicated to bed linen, table linen, toilet linen, and kitchen linen. The subheading 6302.91 specifically identifies toilet and kitchen linen made of cotton, with the critical exclusion of those made from terry toweling or similar terry fabrics. To fall under this classification, the article must be "made up," a term defined in the HS Explanatory Notes as being cut to a specific shape, hemmed, or otherwise finished for immediate use. The distinction between toilet linen (intended for personal use like hand drying) and kitchen linen (intended for tasks like drying glassware or plates) is fundamental to this heading. Because these towels are not constructed with the looped pile characteristic of terry cloth, they are distinguished from the 6302.60 category. The material composition must be at least 50% cotton by weight to satisfy the requirements of this specific subheading. Furthermore, the classification excludes articles that are merely rectangular pieces of fabric not further worked than hemmed, if they are intended for industrial cleaning rather than domestic toilet or kitchen use. This code ensures that flat-weave cotton linens are distinguished from their more common terry-cloth counterparts.

Products Included

• Flat-weave cotton hand towels
• Cotton kitchen towels (non-terry)
• Cotton glass cloths for drying stemware
• Cotton face cloths (non-terry)
• Cotton tea towels

Common Misclassification

The most common misclassification is 6302.60, which covers toilet and kitchen linen of cotton terry toweling. If the towel has a looped pile surface, it must be classified under 6302.60. Another confusion occurs with 6307.10, which covers floorcloths and dishcloths intended for heavy cleaning.

FAQ

What is the HS code for cotton hand towels?

The HS code for non-terry cotton hand towels is 6302.91.

What if the towel is made of terry cloth?

If the towel is made of cotton terry cloth (looped pile), it should be classified under HS code 6302.60.