6302.21.90.20 - Sheets (361)

This HTS category, 6302.21.90.20, specifically covers "Sheets (361)" that fall under the broader classification of other bed linen, printed, and made of cotton. These are textile articles primarily intended for use on beds, such as fitted sheets, flat sheets, and duvet covers, that are printed with designs or patterns. The classification is contingent upon the material (cotton) and the fact that the bed linen is printed, distinguishing it from plain or unprinted varieties.

It is crucial to differentiate this category from its siblings. For instance, 6302.21.90.10 and 6302.21.90.30 cover pillowcases and bolster cases, respectively, which are distinct items used to cover pillows and bolsters, not the mattress or duvet. Similarly, 6302.21.90.40 pertains to pillow covers, which may have a different construction or purpose than what is typically understood as a sheet. The current subcategory 6302.21.90.20, denoted as "Sheets (361)", represents the primary bed sheet items, distinct from these other linen accessories.

As this node is a leaf node within the HTS structure, there are no further subcategories. Therefore, classification decisions within 6302.21.90.20 will rely on the precise definition of "sheets" and the established criteria for "printed" and "of cotton" as outlined in the HTS. Importers and exporters should ensure that the goods meticulously match these criteria to avoid misclassification.