HS Code for Linen kitchen towels

Linen kitchen towels are classified under HS code 6302.99. Heading 6302 covers "Bed linen, table linen, toilet linen and kitchen linen." The classification is divided by the type of linen and the material used. Subheading 6302.99 is the specific category for toilet and kitchen linen made of textile materials other than cotton or man-made fibers. Linen, produced from the flax plant, is the primary material for this code. Kitchen linen includes articles used in the kitchen for drying dishes, cleaning surfaces, or handling hot items (though not including specialized heat-resistant gloves). The classification follows General Interpretative Rule 1. To be classified here, the towels must be "made up," meaning they are finished with hems or fringes and ready for use in a domestic or commercial kitchen environment.

Products Included

• Linen tea towels
• Linen dish towels
• Linen glass cloths
• Linen kitchen hand towels
• Flax-based drying cloths

Common Misclassification

Linen kitchen towels are often misclassified under HS code 6302.91, which is reserved for cotton kitchen linen. Because cotton and linen can look similar, fiber testing is often required. Another common error is using HS code 6302.59, which covers "Table linen" of other textile materials. While kitchen towels and napkins are both used in dining/kitchen areas, table linen (like tablecloths and napkins) is distinct from kitchen linen (used for cleaning/drying) in the HS structure. Finally, terry towelling of linen would still fall here, but cotton terry towels have a specific code at 6302.60.

FAQ

What is the HS code for 100% linen tea towels?

The HS code for 100% linen tea towels is 6302.99, categorized under kitchen linen of other textile materials.

Are linen napkins classified under the same code?

No, linen napkins are considered table linen and are classified under HS code 6302.59, whereas kitchen towels are under 6302.99.