HTS code for towels (2026)
Most cotton bath, hand and kitchen towels fall under 6302.60.00.20 (terry toweling or similar terry fabrics, of cotton, Towels, Other). The schedule gives a general (column 1) rate of 9.1% for that line.
The attribute that most often moves a towel to another line is the fiber and construction: cotton towels that are not terry go to 6302.91.00 (general rate 9.2%), man-made fiber towels go to 6302.93 (6.2% for pile or tufted, 9.9% for other), and paper towels go to 4818.20.00.20 (Free).
Candidate HTS lines for towels
| Code | Line | General rate | Special rate |
|---|---|---|---|
| 6302.60.00.20 | Other (363) (No., kg) Toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton › Towels: Use when: Cotton towels of terry toweling or similar terry fabrics, other than dish towels (the line reads Toilet linen and kitchen linen, of terry toweling, of cotton, Towels, Other). | 9.1% | Free (AU,BH, CL,CO,IL,JO,KR, MA,OM,P, PA,PE,S,SG) |
| 6302.60.00.10 | Dish (369) (No., kg) Toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton › Towels: Use when: Dish towels of terry toweling or similar terry fabrics, of cotton. | 9.1% | Free (AU,BH, CL,CO,IL,JO,KR, MA,OM,P, PA,PE,S,SG) |
| 6302.91.00.15 | Other (363) (No., kg) Of cotton › Of pile or tufted construction: › Towels: Use when: Cotton towels of pile or tufted construction that are not dish towels (the line reads Of cotton, Of pile or tufted construction, Towels, Other). | 9.2% | Free (AU,BH, CL,CO,IL,JO,KR, MA,OM,P, PA,PE,S,SG) |
| 6302.91.00.50 | Other (369) (No., kg) Of cotton › Other: › Towels: › Other: Use when: Cotton towels that are not of pile or tufted construction, not jacquard figured and not dish towels (Of cotton, Other, Towels, Other, Other). | 9.2% | Free (AU,BH, CL,CO,IL,JO,KR, MA,OM,P, PA,PE,S,SG) |
| 6302.91.00.35 | Jacquard figured (363) (No., kg) Of cotton › Other: › Towels: Use when: Cotton towels of jacquard figured weave that are not of pile or tufted construction. | 9.2% | Free (AU,BH, CL,CO,IL,JO,KR, MA,OM,P, PA,PE,S,SG) |
| 6302.91.00.45 | Dish (369) (No., kg) Of cotton › Other: › Towels: › Other: Use when: Cotton dish towels that are not of pile or tufted construction and not jacquard figured. | 9.2% | Free (AU,BH, CL,CO,IL,JO,KR, MA,OM,P, PA,PE,S,SG) |
| 6302.93.10.00 | Pile or tufted construction (666) (No., kg) Other: › Of man-made fibers: Use when: Towels of man-made fibers in pile or tufted construction. | 6.2% | Free (AU,BH, CL,CO,IL,JO,KR, MA,OM,P, PA,PE,S,SG) |
| 6302.93.20.00 | Other (666) (No., kg) Other: › Of man-made fibers: Use when: Towels of man-made fibers in any construction other than pile or tufted. | 9.9% | Free (AU,BH, CL,CO,IL,JO,KR, MA,OM,P, PA,PE,S,SG) |
| 6307.10.20.05 | Of cotton (369) (No., kg) Floorcloths, dishcloths, dusters and similar cleaning cloths: › Other › Shop towels dedicated for use in garages, filling stations and machine shops: Use when: Cotton shop towels dedicated for use in garages, filling stations and machine shops. | 5.3% | Free (AU,BH, CL,CO,E*,IL, JO,KR, MA,OM,P, PA,PE,S,SG) |
| 6307.10.10.20 | Bar mops (measuring 46 to 57 centimeters in length and 38 to43 centimeters in width) of terry fabric (369) (No., kg) Floorcloths, dishcloths, dusters and similar cleaning cloths: › Dustcloths, mop cloths and polishing cloths, of cotton Use when: Cotton terry bar mops within the length and width stated in the line. | 4.1% | Free (AU,BH, CL,CO,IL,JO,KR, MA,OM,P, PA,PE,S,SG) |
| 4818.20.00.20 | Towels (kg) Handkerchiefs, cleansing or facial tissues and towels Use when: Paper towels of a household or sanitary kind, of paper pulp, paper, cellulose wadding or webs of cellulose fibers. | Free |
Chapter 99 duties and claims that attach to these lines today
Section 301 China
- 9903.88.03 Section 301 China, +25%, applies to 4818.20.00.20 9903.88.03 Explained: Section 301 China List 4, 25% Duty Rate
- 9903.88.15 Section 301 China, +7.5%, applies to 6302.60.00.20, 6302.60.00.10, 6302.91.00.15, 6302.91.00.50, 6302.91.00.35, 6302.91.00.45, 6307.10.20.05, 6307.10.10.20 9903.88.15 Explained: Section 301 China List 4, 7.5% Duty Rate
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
First check what the towel is made of. A household or sanitary towel of paper pulp, paper, cellulose wadding or webs of cellulose fibers belongs in heading 4818, line 4818.20.00.20 (Towels), with a general rate of Free. A textile towel belongs in heading 6302 (bath, hand and kitchen towels) or heading 6307 (cleaning cloths, shop towels, bar mops).
For a textile towel in heading 6302, check the fiber and then the fabric. Cotton towels of terry toweling or similar terry fabrics go to 6302.60.00: 6302.60.00.10 for dish towels and 6302.60.00.20 for other towels, both at 9.1%. Cotton towels that are not terry go to 6302.91.00 at 9.2%. Under it, pile or tufted construction takes 6302.91.00.05 (dish) or 6302.91.00.15 (other). Otherwise the lines are 6302.91.00.35 (jacquard figured), 6302.91.00.45 (dish) and 6302.91.00.50 (other). Towels of man-made fibers go to 6302.93.10.00 if pile or tufted (6.2%) and 6302.93.20.00 if not (9.9%).
Last, check the use. Shop towels dedicated for use in garages, filling stations and machine shops go to 6307.10.20.05 (of cotton) or 6307.10.20.15 (other), at 5.3%. Terry bar mops that fit the size range written in the line go to 6307.10.10.20 at 4.1%. Whether a fabric counts as terry or pile is a question of construction, so confirm it in the current HTSUS or with a licensed broker.
Common mistakes
- Using 6302.91.00.50 for a cotton terry bath towel, when terry toweling of cotton belongs under 6302.60.00 (6302.60.00.20 for other towels).
- Filing a polyester or other man-made fiber towel under a cotton line, when it belongs under 6302.93.10.00 (pile or tufted) or 6302.93.20.00 (other).
- Treating a paper towel as a textile article, when household paper towels are in heading 4818 at 4818.20.00.20.
- Using a 6302 towel line for a shop towel sold for garages, filling stations or machine shops, when those are named in 6307.10.20.05 and 6307.10.20.15.
- Leaving out the Chapter 99 heading that is attached to the line, such as 9903.88.15 on the cotton towel lines, when it must be reported as its own line beside the classification.
Frequently asked questions
What is the HTS code for towels?
It depends on material and construction. Cotton terry towels are classified in 6302.60.00.20 (general rate 9.1%). Other cotton towels are in 6302.91.00 (9.2%). Man-made fiber towels are in 6302.93 (6.2% for pile or tufted, 9.9% for other). Paper towels are in 4818.20.00.20 (Free).
What is the general duty rate for cotton bath towels?
For cotton terry towels under 6302.60.00.20 the general (column 1) rate is 9.1%. For cotton towels of pile or tufted construction under 6302.91.00.15 it is 9.2%.
Which line covers dish towels?
Cotton terry dish towels go to 6302.60.00.10. Cotton dish towels that are not terry go to 6302.91.00.05 if pile or tufted. Of the rest, jacquard figured towels go to 6302.91.00.35 and other dish towels to 6302.91.00.45. Dish cloths of cotton in the cleaning cloth group are listed at 6307.10.20.27.
What do Chapter 99 headings such as 9903.88.15 mean for towels?
The cotton towel lines in 6302.60 and 6302.91 carry 9903.88.15 (Section 301 China) at +7.5%. Paper towels at 4818.20.00.20 carry 9903.88.03 (Section 301 China) at +25%. Each applicable heading is reported as its own line beside the classification. Its duty is separate from the general rate, and most programs charge it on top. A heading whose rate text says otherwise is assessed as that text says.
Does the special rate column matter for towels?
It can. Lines such as 6302.60.00.20 and 6302.91.00.15 show Free (AU,BH, CL,CO,IL,JO,KR, MA,OM,P, PA,PE,S,SG) in the special column. Whether a particular shipment qualifies depends on the program rules and the country of origin, so confirm it in the current HTSUS or with a licensed broker.
What is the column 2 rate on towels?
Column 2 is 40% for 6302.60.00.20 and for the 6302.91.00 lines, 78% for 6302.93.10.00, and 90% for 6302.93.20.00. Column 2 applies only to countries that do not receive the general rate, so confirm which column applies to your shipment.