HS Code for Sheets

Bed sheets made of textile materials other than cotton or man-made fibers are classified under HS code 6302.39. This classification falls within Chapter 63, which covers "Other made-up textile articles." Heading 6302 is dedicated to bed linen, table linen, toilet linen, and kitchen linen. The term "bed linen" refers to finished, hemmed articles such as sheets and pillowcases. The subheadings under 6302 are organized by the material composition. While 6302.31 covers cotton and 6302.32 covers man-made fibers, 6302.39 is the residual category for bed linen made from other textiles such as flax (linen), silk, hemp, ramie, or wool. To be classified under this code, the sheets must be "made up," meaning they are finished products ready for use. The material content must be verified to ensure it does not contain a majority of cotton or synthetic fibers, as the classification is strictly based on the predominant fiber by weight.

Products Included

• Linen (flax) bed sheets
• Pure silk bed sheets
• Hemp fiber bed sheets
• Ramie bed sheets
• Wool or fine animal hair bed sheets

Common Misclassification

The most common misclassification occurs with HS code 6302.31 (cotton sheets) or 6302.32 (synthetic/man-made fiber sheets). If a sheet is a blend, it must be classified according to the fiber that predominates by weight. Another error is classifying bulk fabric intended for sheets under Chapter 52 or 54; only finished, hemmed sheets belong in 6302.39.

FAQ

What is the HS code for silk bed sheets?

Silk bed sheets are classified under HS code 6302.39 as they are bed linen of textile materials other than cotton or man-made fibers.

Does this code include pillowcases?

Yes, pillowcases made of the same "other" textile materials are also classified under the subheadings of 6302, specifically 6302.39 if they are not cotton or synthetic.