6302.31 - Of cotton:
Sub-classifications
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6302 3130
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6302 3130 10
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6302 3130 20
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6302 3130 30
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6302 3130 40
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6302 3130 50
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6302 3150
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6302 3150 10
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6302 3150 20
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6302 3150 30
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6302 3150 40
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6302 3150 50
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6302 3170
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6302 3170 10
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6302 3170 20
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6302 3170 30
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6302 3170 40
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6302 3170 50
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6302 3190
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6302 3190 10
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6302 3190 20
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6302 3190 30
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6302 3190 40
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6302 3190 50
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Overview
This HTS category, 6302.31, specifically pertains to bed linen made from cotton. This encompasses a wide array of finished textile articles intended for use on beds, such as sheets, pillowcases, duvet covers, and fitted sheets, provided that their primary textile material is cotton. The defining characteristic for classification within this heading is the composition of the fabric; if the predominant fiber content is cotton, then the article falls under this specific subcategory.
It is crucial to distinguish this category from its siblings. HTS code 6302.32 covers bed linen made from man-made fibers, such as polyester or nylon. Similarly, 6302.39.00 addresses bed linen constructed from other textile materials, which could include linen, silk, wool, or blends not primarily composed of cotton or man-made fibers. Therefore, the material composition of the bed linen is the sole differentiating factor among these closely related categories.
Within this category, further distinctions are made based on decorative elements. Subcategories exist to differentiate between bed linen that features embroidery, lace, braid, edging, trimming, piping, or applique work, and those that are considered "other," meaning they lack such embellishments. This subdivision allows for more granular classification based on the finished aesthetic and construction details of the cotton bed linen.