6302.21.30.20 - Sheets (361)

This HTS category, 6302.21.30.20, specifically covers sheets classified as "other bed linen, printed, of cotton, containing any embroidery, lace, braid, edging, trimming, piping or applique work, and which are napped." The term "sheets" in this context refers to flat pieces of fabric used for covering beds, distinct from fitted sheets. The essential characteristics for inclusion are that they are printed, made of cotton, feature decorative embellishments such as embroidery or lace, and have undergone a napping process to create a soft, fuzzy surface.

This classification distinguishes itself from its siblings by its specific designation as "sheets" (excluding pillowcases, bolster cases, and pillowcovers). While other siblings may also fall under printed, cotton bed linen with decorative elements, they address different types of bed coverings or specific components of bedding. Furthermore, the inclusion of the "napped" characteristic is a key differentiator, indicating a specific finishing treatment applied to the fabric's surface.

As this is a leaf node, there are no further subcategories under 6302.21.30.20. Therefore, classification at this level relies entirely on meeting all the specified criteria: being a printed, napped cotton sheet that incorporates decorative embellishments. Careful consideration should be given to the extent and nature of the embroidery, lace, braid, edging, trimming, piping, or applique work to ensure it meets the requirements for this specific classification.