HTS code for bed sheets and linens (2026)
Most plain cotton bed sheets that are not knitted or crocheted and not napped fall under 6302.31.90.20, with a general (column 1) rate of 6.7%. Printed cotton sheets of the same kind go under 6302.21.90.20 at the same 6.7%.
The attribute that most often moves a sheet to another line is fiber content: plain sheets of man-made fibers that are not printed fall under 6302.32.20.40 at 11.4%. Embroidery, lace, braid, edging, trimming, piping or applique work on cotton sheets also moves them, to 6302.31.50.20 at 20.9%.
Candidate HTS lines for bed sheets and linens
| Code | Line | General rate | Special rate |
|---|---|---|---|
| 6302.31.90.20 | Sheets (361) (No., kg) Other bed linen: › Of cotton: › Other: › Not napped Use when: Sheets of cotton, not knitted or crocheted and not printed, with no embroidery, lace, braid, edging, trimming, piping or applique work, and not napped. | 6.7% | Free (AU,BH, CL,CO,IL,JO,KR, MA,OM,P, PA,PE,S,SG) |
| 6302.21.90.20 | Sheets (361) (No., kg) Other bed linen, printed: › Of cotton: › Other: › Not napped Use when: Printed cotton sheets, not napped, without embroidery, lace, braid, edging, trimming, piping or applique work. | 6.7% | Free (AU,BH, CL,CO,IL,JO,KR, MA,OM,P, PA,PE,S,SG) |
| 6302.31.90.10 | Pillowcases, other than bolster cases (360) (No., kg) Other bed linen: › Of cotton: › Other: › Not napped Use when: Cotton pillowcases (other than bolster cases), not napped, without embroidery, lace, braid, edging, trimming, piping or applique work. | 6.7% | Free (AU,BH, CL,CO,IL,JO,KR, MA,OM,P, PA,PE,S,SG) |
| 6302.32.20.40 | Not napped (666) (No., kg) Other bed linen: › Of man-made fibers: › Other › Sheets: Use when: Sheets of man-made fibers, not knitted or crocheted and not printed, without embroidery, lace, braid, edging, trimming, piping or applique work, and not napped. | 11.4% | Free (AU,BH, CL,CO,IL,JO,KR, MA,OM,P, PA,PE,S,SG) |
| 6302.32.20.20 | Not napped (666) (No., kg) Other bed linen: › Of man-made fibers: › Other › Pillowcases, other than bolster cases: Use when: Pillowcases of man-made fibers, other than bolster cases, not printed, without embroidery, lace, braid, edging, trimming, piping or applique work, and not napped. | 11.4% | Free (AU,BH, CL,CO,IL,JO,KR, MA,OM,P, PA,PE,S,SG) |
| 6302.31.50.20 | Sheets (361) (No., kg) Other bed linen: › Of cotton: › Containing any embroidery, lace, braid, edging, trimming, piping or applique work: › Not napped Use when: Cotton sheets, not napped, that contain any embroidery, lace, braid, edging, trimming, piping or applique work. | 20.9% | Free (AU,BH, CL,CO,IL,JO,KR, MA,OM,P, PA,PE,S,SG) |
| 6302.10.00.08 | Sheets (362) (No., kg) Bed linen, knitted or crocheted › Of cotton: Use when: Knitted or crocheted cotton bed sheets, such as jersey knit sheets. | 6% | Free (AU,BH, CL,CO,E*,IL,JO, KR,MA,OM,P, PA,PE,S,SG) |
| 6302.10.00.05 | Pillowcases and bolster cases (362) (No., kg) Bed linen, knitted or crocheted › Of cotton: Use when: Knitted or crocheted cotton pillowcases and bolster cases. | 6% | Free (AU,BH, CL,CO,E*,IL,JO, KR,MA,OM,P, PA,PE,S,SG) |
| 6302.31.90.40 | Pillowcovers (369) (No., kg) Other bed linen: › Of cotton: › Other: › Not napped Use when: Cotton pillowcovers, not napped, without embroidery, lace, braid, edging, trimming, piping or applique work. | 6.7% | Free (AU,BH, CL,CO,IL,JO,KR, MA,OM,P, PA,PE,S,SG) |
| 6302.32.20.30 | Napped (666) (No., kg) Other bed linen: › Of man-made fibers: › Other › Sheets: Use when: Napped sheets of man-made fibers, not printed, without embroidery, lace, braid, edging, trimming, piping or applique work. | 11.4% | Free (AU,BH, CL,CO,IL,JO,KR, MA,OM,P, PA,PE,S,SG) |
| 6302.21.50.20 | Sheets (361) (No., kg) Other bed linen, printed: › Of cotton: › Containing any embroidery, lace, braid, edging, trimming, piping or applique work: › Not napped Use when: Printed cotton sheets, not napped, that contain any embroidery, lace, braid, edging, trimming, piping or applique work. | 20.9% | Free (AU,BH, CL,CO,IL,JO,KR, MA,OM,P, PA,PE,S,SG) |
Chapter 99 duties and claims that attach to these lines today
Section 301 China
- 9903.88.15 Section 301 China, +7.5%, applies to 6302.31.90.20, 6302.21.90.20, 6302.31.90.10, 6302.31.50.20, 6302.10.00.08, 6302.10.00.05, 6302.31.90.40, 6302.21.50.20 9903.88.15 Explained: Section 301 China List 4, 7.5% Duty Rate
Russia
- 9903.90.08 Russia, claim or exemption heading, no additional duty, applies to 6302.31.90.20, 6302.21.90.20, 6302.31.90.10, 6302.10.00.08, 6302.10.00.05, 6302.31.90.40 9903.90.08 Explained: 35% Russia Column 2 Duty for Importers
Each applicable Chapter 99 heading is reported as its own line beside the classification. Its duty is separate from the general rate above; most programs charge it on top, and a heading's own text says how it is assessed.
What decides the line
A classifier first asks how the item is made. Knitted or crocheted bed linen goes to 6302.10.00: sheets at 6302.10.00.08, pillowcases and bolster cases at 6302.10.00.05, with a general rate of 6%. Bed linen that is not knitted or crocheted is classed as other bed linen.
Next come printing and fiber. Printed cotton goes to the 6302.21 lines and other cotton to the 6302.31 lines. Printed man-made fibers go to the 6302.22 lines and other man-made fibers to the 6302.32 lines, where items without trim are on 6302.32.20. Then check for embroidery, lace, braid, edging, trimming, piping or applique work. On cotton it moves a not napped item to 6302.31.50 (or 6302.21.50 if printed) at 20.9%, and a napped printed item to 6302.21.30 at 11.9%. Without that trim, not napped cotton stays on 6302.31.90 or 6302.21.90 at 6.7%.
Then check whether the fabric is napped. The 6302.32.20 lines split on it: sheets are 6302.32.20.40 (not napped) or 6302.32.20.30 (napped), and pillowcases other than bolster cases are 6302.32.20.20 (not napped) or 6302.32.20.10 (napped). Last, identify the article: sheets, pillowcases other than bolster cases, bolster cases, pillowcovers, or other. That choice sets the final two digits. If your fiber is not cotton or man-made fiber, or the item is something other than a sheet or pillow cover, confirm the line in the current HTSUS or with a licensed broker.
Finally, check the Chapter 99 headings attached to the line you chose. They are reported separately from the classification.
Common mistakes
- Classifying a plain, unprinted polyester sheet under a cotton line such as 6302.31.90.20 when it belongs under 6302.32.20.40, where the general rate is 11.4%.
- Ignoring embroidery, lace, braid, edging, trimming, piping or applique work on a cotton sheet and filing 6302.31.90.20 at 6.7% when 6302.31.50.20 at 20.9% describes it.
- Treating knitted or crocheted sheets as ordinary bed linen instead of using 6302.10.00.08 for cotton sheets or 6302.10.00.05 for cotton pillowcases.
- Using the sheet line for every piece in a set when pillowcases, bolster cases and pillowcovers each have their own line (for example 6302.31.90.10, 6302.31.90.30 and 6302.31.90.40).
- Reporting only the classification and leaving out an attached Chapter 99 heading such as 9903.88.15 as its own line when it applies.
Frequently asked questions
What is the general duty rate for cotton bed sheets?
For plain cotton sheets, not napped and without trim, 6302.31.90.20 carries a general (column 1) rate of 6.7%. Printed cotton sheets under 6302.21.90.20 carry the same 6.7%. Cotton sheets with embroidery, lace, braid, edging, trimming, piping or applique work under 6302.31.50.20 carry 20.9%.
Which line covers polyester or other man-made fiber sheets?
Sheets of man-made fibers that are not printed, carry no embroidery, lace or similar trim and are not napped fall under 6302.32.20.40, with a general rate of 11.4%. Napped sheets of that kind fall under 6302.32.20.30 at the same rate. Printed sheets of man-made fibers are on the 6302.22 lines.
Where do knitted or crocheted sheets go?
Knitted or crocheted cotton sheets go under 6302.10.00.08, and cotton pillowcases and bolster cases under 6302.10.00.05. The general rate is 6%. Knitted or crocheted bed linen of other materials goes under 6302.10.00.20.
What does the Section 301 China heading 9903.88.15 mean for sheets?
It is attached to the cotton lines on this page, such as 6302.31.90.20, and is listed as 9903.88.15 (Section 301 China): +7.5%. It is reported as its own line beside the classification, and its duty is separate from the general rate and is generally charged on top of it. Whether it applies to your entry depends on the program it names, so confirm with a licensed broker.
Does the special rate column matter for sheets?
The special column shows Free for the listed programs: (AU,BH, CL,CO,IL,JO,KR, MA,OM,P, PA,PE,S,SG). The knitted or crocheted lines under 6302.10.00 also list E*. Qualifying depends on the rules of each program and on the country of origin, so confirm eligibility with a licensed broker. The column 2 rate (25% on most cotton lines, 77.5% on 6302.32.20) is a separate rate; confirm in the current HTSUS which countries it covers.