6302.31.30.10 - Pillowcases, other than bolster cases (360)

This classification covers pillowcases, specifically excluding bolster cases, that are constructed from cotton and feature napped fabric. Napped fabric is characterized by a raised fuzzy surface created by brushing or treating the textile fibers. The "napped" designation is a key distinguishing feature for items within this sub-heading.

When classifying bed linen of cotton with decorative elements, it is crucial to differentiate between various types of pillow coverings. While this category exclusively contains pillowcases (excluding bolster types), sibling categories at this level include sheets (6302.31.30.20), bolster cases (6302.31.30.30), and other pillowcovers (6302.31.30.40). The primary distinctions lie in the specific item of bedding and, in the case of bolster cases, their distinct elongated shape designed for supporting the head or back.

As a leaf node, this HTS code does not have further subcategories. Therefore, the classification is finalized at this level based on the material (cotton), the presence of decorative work (embroidery, lace, etc.), and the specific finishing of the fabric (napped), in conjunction with the item being a pillowcase rather than a bolster case or other types of pillow covering.