6302 - Bed linen, table linen, toilet linen and kitchen linen:
Sub-classifications
-
6302 1000
-
6302 1000 20
Overview
Category 6302 encompasses a broad range of made-up textile articles specifically designed for domestic use, including bed linen, table linen, toilet linen, and kitchen linen. This classification applies to finished textile products that have been cut and sewn to form items such as sheets, pillowcases, tablecloths, napkins, towels, and dishcloths. The primary criterion for inclusion in this heading is the intended function and form of the textile article, regardless of the specific textile material (e.g., cotton, linen, synthetic fibers) or method of construction, unless further specified in the subheadings.
When classifying within the HTS, it's important to distinguish Heading 6302 from other categories in Section XI. While siblings in Chapter 63 (like Heading 6301 for blankets or Heading 6304 for other furnishing articles) also cover made-up textile articles, Heading 6302 is specifically reserved for those items intended for bedding, dining, personal hygiene, and kitchen use. It is distinct from raw textiles or fabric in the piece, and from apparel items found in other chapters.
The subcategories under Heading 6302 provide more granular classification based on the type of linen and its construction. For instance, subdivisions distinguish between "bed linen" and "table linen," and further differentiate based on whether the item is knitted or crocheted. Other important distinctions are made regarding specific types of fabrics, such as "terry toweling or similar terry fabrics," which are explicitly listed for toilet and kitchen linen. These distinctions allow for precise tariff treatment based on the specific characteristics and end-use of the textile product.