6302.10.00.05 - Pillowcases and bolster cases (362) 🖩

This HTS classification, 6302.10.00.05, specifically covers pillowcases and bolster cases that are knitted or crocheted and made of cotton. These are the textile coverings designed to encase pillows and bolsters, serving primarily a decorative and protective function for bedding. The "362" annotation likely refers to a specific legal note or interpretive guidance that may further refine the scope of this heading.

Distinguishing this category from its siblings, 6302.10.00.08 covers cotton sheets, which are typically larger flat pieces of textile used to cover mattresses. The "Other" category at 6302.10.00.15 encompasses any remaining knitted or crocheted cotton bed linen that does not fall under pillowcases, bolster cases, or sheets, such as duvet covers or pillow shams if not explicitly listed elsewhere.

As this is a leaf node, there are no further subcategories. Therefore, classification under 6302.10.00.05 relies on the explicit identification of the item as a pillowcase or bolster case, its knitted or crocheted construction, and its composition from cotton. The key differentiator is the specific item being a case for a pillow or bolster, as opposed to a sheet or other general bed linen.