HS Code for Cotton sheets
Cotton sheets are classified under HS code 6302.31. This code is located within Chapter 63, which covers 'Other made up textile articles; sets; worn clothing and worn textile articles; rags.' Specifically, heading 6302 covers bed linen, table linen, toilet linen, and kitchen linen. The classification 6302.31 is reserved for bed linen made of cotton that is not knitted or crocheted and is not printed. To fall under this code, the sheets must be 'made up,' meaning they have been cut to shape, sewn, or otherwise finished into a final product ready for use. The material must be predominantly cotton by weight. This classification is distinct from bulk fabric (which would fall under Chapter 52) because the sheets are finished consumer goods. The absence of a printed design is a technical requirement for this specific subheading; if the cotton sheets feature a printed pattern, they would be classified under a different subheading within the same category.
Products Included
- Plain cotton bed sheets
- Cotton pillowcases (not printed)
- Cotton duvet covers (not printed)
- Fitted cotton sheets (woven)
- Flat cotton bed sheets (woven)
Common Misclassification
Cotton sheets are often misclassified under 6302.10 if the importer fails to recognize the difference between knitted and woven fabrics; 6302.10 is for knitted or crocheted bed linen. Another common error is using 6302.21, which is the code for printed cotton bed linen. If the sheets have any form of printed design, they must move to 6302.21. Furthermore, some bedding items like quilts, eiderdowns, or stuffed pillows are classified under 9404.90 rather than 6302, as Chapter 94 covers mattress supports and articles of bedding that are stuffed or internally fitted with material.
FAQ
What is the HS code for cotton sheets?
The HS code for woven, non-printed cotton bed sheets is 6302.31.
Are cotton pillowcases classified with sheets?
Yes, pillowcases are considered part of 'bed linen' and follow the same classification rules as sheets, falling under 6302.31 if they are made of woven cotton and are not printed.
Industry
Frequently Asked Questions
What is the HS code for Cotton sheets?
The HS code for Cotton sheets is 630231 (Bed linen; of cotton (not printed, knitted or crocheted)).
How do I classify Cotton sheets for customs?
Cotton sheets is classified under HS code 630231 — Bed linen; of cotton (not printed, knitted or crocheted). This is a 6-digit subheading level code.
Is the HS code for Cotton sheets the same in all countries?
The base HS code 630231 for Cotton sheets is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.