6302.31.30.20 - Sheets (361)

This HTS category, 6302.31.30.20, specifically classifies sheets that are napped and fall within the broader group of "other bed linen" made of cotton, and which contain embroidery, lace, braid, edging, trimming, piping, or appliqué work. The defining characteristic of this classification is the presence of a napped surface, typically achieved through a brushing process that raises the fibers of the fabric, creating a soft and fuzzy texture. This makes the sheets particularly cozy and warm.

To distinguish this category from its siblings, it's important to note the specific nature of the textile article. While other sibling categories at this level cover pillowcases, bolster cases, and pillowcovers, this category exclusively addresses sheets. Furthermore, it is distinct from general cotton bed linen within Chapter 63 due to the explicit requirement of napped fabric and the presence of decorative embellishments.

As this is a leaf node in the HTS structure, there are no further subcategories. Therefore, classification under 6302.31.30.20 hinges on the confirmed presence of napped cotton fabric used for sheets, along with any of the specified decorative elements. Importers and exporters should ensure that the physical characteristics and the presence of such embellishments are clearly documented to support accurate classification.