Product classification
HS code for Cotton sheets: 6302.31
Bed linen, of cotton (not printed, knitted or crocheted).
Classification of cotton sheets under HS 6302.31
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.
- Covers
- Plain cotton bed sheets
- Cotton pillowcases (not printed)
- Cotton duvet covers (not printed)
- Fitted cotton sheets (woven)
- Flat cotton bed sheets (woven)
- 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. 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.
Top exporters and importers of HS 630231 (the code used for cotton sheets), 2025
In 2025, the largest exporter of HS 630231 (the code used for cotton sheets) 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 sheets.
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 sheets
Brazil classifies cotton sheets 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 sheets
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)). The HS code for woven, non-printed cotton bed sheets is 6302.31.
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.
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.
Which countries are the top exporters of cotton sheets (HS 630231)?
In 2025, the top exporters of HS 630231 (the code used for cotton sheets) 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 sheets (HS 630231)?
In 2025, the top importers of HS 630231 (the code used for cotton sheets) 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 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.
What is the NCM code for cotton sheets in Brazil?
In Brazil, cotton sheets (HS 630231) is classified under NCM 6302.31.00.