6302.21.70.20 - Sheets (361)

This HTS category, 6302.21.70.20, specifically classifies "Sheets" within the broader group of other printed bed linen of cotton. These are textile articles intended for use as coverings on beds. The defining characteristic for this particular subcategory is that the sheets are "napped," meaning the fabric has been brushed to create a soft, fuzzy surface. This napping process is applied to one or both sides of the fabric, enhancing its texture and warmth.

Distinguishing this category from its siblings is crucial for accurate classification. While all are printed bed linen of cotton, 6302.21.70.10 and 6302.21.70.30 are for pillowcases and bolster cases, respectively, which are distinct bedding items. 6302.21.70.40 covers pillow covers, a slightly different construction from pillowcases. The current category, 6302.21.70.20, is for bed sheets themselves, and the "napped" descriptor differentiates them from other types of sheets within this group that may not have undergone this finishing process.

As this node is a leaf node, there are no further subcategories to introduce. Therefore, the focus remains on the specific characteristics that define these napped sheets. Classification within this category hinges on the item being a bed sheet, made of cotton, printed, and having undergone a napping process. Items that are not specifically sheets, or do not meet all these criteria, would fall under different subheadings.