6302.21.30.10 - Pillowcases, other than bolster cases (360)

This HTS category encompasses pillowcases that are not bolster cases, specifically those made from cotton and featuring napped fabric. The "napped" characteristic refers to the process where the surface of the fabric has been raised by brushing, creating a soft, fuzzy finish. This tactile quality is a key differentiator for classification within this sub-heading.

Distinguishing this category from its siblings, it is crucial to note the precise nature of the item. Unlike 6302.21.30.20 (Sheets), 6302.21.30.30 (Bolster cases), and 6302.21.30.40 (Pillowcovers), this heading is exclusively for the coverings designed to encase standard pillows. Furthermore, it is distinct from 6302.21.30.50 (Other), which serves as a residual category for other printed cotton bed linen items not specifically enumerated.

As a leaf node, this classification does not have further subdivisions. Therefore, the focus for classification lies entirely on meeting the criteria of being a cotton pillowcase, other than a bolster case, with a napped finish, and printed. The absence of subcategories signifies that this specific combination of material, product type, and finishing is considered sufficiently distinct for tariff purposes at this level.