6302.21.50.20 - Sheets (361) 🖩

This HTS category encompasses sheets that are specifically classified as "other bed linen, printed, of cotton, containing any embroidery, lace, braid, edging, trimming, piping or applique work, and not napped." The inclusion of decorative elements like embroidery or lace is a key distinguishing feature. This broad classification for sheets signifies items that are not pillowcases, bolster cases, or specific pillowcovers, but rather the larger sheet components of bedding.

Distinguishing this category from its siblings requires careful attention to the specific item type. While 6302.21.50.10 and 6302.21.50.30 are dedicated to pillowcases and bolster cases respectively, and 6302.21.50.40 covers pillowcovers, this classification is for the remaining types of cotton sheets that meet the detailed criteria of being printed and embellished. The "Other" designation at 6302.21.50.50 serves as a residual category for any qualifying cotton sheets that do not fit into the more precisely defined sibling categories.

As this is a leaf node within the HTS, there are no further subcategories. Therefore, classification into this specific code depends on a thorough review of whether the cotton sheet is printed, features any of the specified decorative elements (embroidery, lace, etc.), is not napped, and does not qualify as a pillowcase, bolster case, or pillowcover. The presence of any of these decorative embellishments, combined with the material and print status, is critical for correct classification under this subheading.