6302.21.90.40 - Pillow covers (369)

This HTS category, 6302.21.90.40, specifically classifies "Pillow covers" that are made up textile articles, fall under bed linen, are other than sheets and bolster cases, are printed, and are of cotton, not napped. This designation covers a wide array of pillow coverings designed for use on beds, excluding specific items like pillowcases and bolster cases, as well as sheets. The key distinguishing factor is its inclusion of printed cotton pillow coverings that are not napped.

To further differentiate, while 6302.21.90.10 covers "Pillowcases, other than bolster cases," this category, 6302.21.90.40, serves as a more general receptacle for pillow coverings that may not fit the precise definition of a pillowcase, or if the term "pillow covers" is used more broadly in trade. Similarly, it is distinct from 6302.21.90.20 (Sheets) and 6302.21.90.30 (Bolster cases) due to the distinct function and form of a pillow covering. The residual category, 6302.21.90.50 ("Other"), would encompass any printed, non-napped cotton bed linens that do not fit into the more specific descriptions provided.

As this is a leaf node within the HTS, there are no further subcategories under 6302.21.90.40. Therefore, classification into this category relies on careful adherence to the preceding levels of the tariff, ensuring the article is a printed, not napped, cotton bed linen designated as a pillow cover and not fitting more specific sibling classifications. Practical classification will depend on the exact nature of the textile and its intended use, as well as the accuracy of the importer's declaration.