6302.22.20.20 - Sheets (666)

This HTS code, 6302.22.20.20, specifically classifies "Sheets" under the broader category of other bed linen, printed, and made of man-made fibers. This designation encompasses flat pieces of fabric, typically rectangular, intended for use as bedding. The key defining characteristics are their primary function as bed coverings and their construction from man-made fibers, such as polyester, nylon, or rayon. The "printed" qualifier indicates that the fabric has undergone a printing process to create a pattern or design, distinguishing it from plain-colored sheets within the same material composition.

It is crucial to differentiate this category from its siblings. 6302.22.20.10 covers pillow cases, which are specifically designed to enclose pillows and are a distinct item of bedding. In contrast, 6302.22.20.30, labeled as "Other," serves as a residual category for printed bed linen of man-made fibers that does not fit the specific classification of sheets or pillow cases. Therefore, 6302.22.20.20 is exclusively for the sheets themselves.

As this is a leaf node in the HTS classification system, there are no further subcategories. Classification is finalized at this level based on the item's form (sheets), its printed nature, its material composition (man-made fibers), and its intended use as bed linen. Exporters and importers should ensure the goods precisely match these criteria to avoid misclassification.