HS Code for Cotton table linen

Cotton table linen is classified under HS code 6302.51, which falls within Chapter 63 of the Harmonized System. This chapter covers "Other made-up textile articles; sets; worn clothing and worn textile articles; rags." Heading 6302 specifically addresses bed linen, table linen, toilet linen, and kitchen linen. The subheading 6302.51 is reserved for table linen made of cotton that is not knitted or crocheted. To be classified here, the article must be "made up," meaning it has been cut to shape, hemmed, or otherwise finished for use as a table covering. This includes tablecloths, table runners, and napkins. The material composition must be predominantly cotton. If the table linen were knitted or crocheted, it would be classified under 6302.10. The classification process requires verifying that the item is intended for use on a table and is not a general-purpose household cloth or a decorative item that does not serve a functional linen purpose. Proper documentation of the fiber content and the manufacturing process (woven vs. knitted) is essential for correct tariff application.

Products Included

• Woven cotton tablecloths
• Cotton napkins and serviettes
• Cotton table runners
• Cotton place mats (textile)
• Cotton tea tray cloths

Common Misclassification

A frequent error is classifying cotton table linen under 6302.91, which is actually for toilet and kitchen linen (like towels). Another misclassification occurs with 6304.92, which covers other furnishing articles; however, 6302 is more specific for table linen. Additionally, if the linen is knitted, it must be moved to 6302.10, a distinction often missed during bulk entries.

FAQ

What is the HS code for cotton table linen?

The HS code for woven cotton table linen is 6302.51.

Are cotton napkins classified differently than tablecloths?

No, both woven cotton napkins and tablecloths fall under the same subheading 6302.51 as they are both considered table linen.