Product classification
HS code for Sheets: 6302.39
Bed linen, of textile materials other than cotton or man-made fibres (not printed, knitted or crocheted).
Classification of sheets under HS 6302.39
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.
- Covers
- Linen (flax) bed sheets
- Pure silk bed sheets
- Hemp fiber bed sheets
- Ramie bed sheets
- Wool or fine animal hair bed sheets
- Also under 6302.39
- Parachute linen sheets
- Lilysilk pure silk pillowcases
- Ettitude bamboo lyocell sheets
- Coyuchi organic linen bedding
- Brooklinen linen sheets
Codes often confused with 6302.39
Common mistake. 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.
Top exporters and importers of HS 630239 (the code used for sheets), 2025
In 2025, the largest exporter of HS 630239 (the code used for sheets) in UN Comtrade data was Pakistan, with 62% of world exports; the largest importer in UN Comtrade data was the United States, with 17% 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 630239, not only sheets.
Top exporters 2025 · share of world exports
- 1 Pakistan $1.0B 62% of world exports
- 2 China $367M 22% of world exports
- 3 Portugal $48M 2.9% of world exports
World total: $1.7B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $89M 17% of world imports
- 2 Australia $61M 11% of world imports
- 3 United Kingdom $49M 9.1% of world imports
World total: $535M 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 sheets
Brazil classifies sheets under NCM 6302.39.00: HS 6302.39 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about sheets
What is the HS code for Sheets?
The HS code for Sheets is 630239 (Bed linen; of textile materials other than cotton or man-made fibres (not printed, knitted or crocheted)).
How do I classify Sheets for customs?
Sheets is classified under HS code 630239 — Bed linen; of textile materials other than cotton or man-made fibres (not printed, knitted or crocheted). This is a 6-digit subheading level code.
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.
Which countries are the top exporters of sheets (HS 630239)?
In 2025, the top exporters of HS 630239 (the code used for sheets) in UN Comtrade data were Pakistan ($1.0B, 62% of world exports), China ($367M) and Portugal ($48M). World exports came to about $1.7B, 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 sheets (HS 630239)?
In 2025, the top importers of HS 630239 (the code used for sheets) in UN Comtrade data were the United States ($89M, 17% of world imports), Australia ($61M) and the United Kingdom ($49M). World imports came to about $535M, 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 Sheets the same in all countries?
The base HS code 630239 for 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 sheets in Brazil?
In Brazil, sheets (HS 630239) is classified under NCM 6302.39.00.