6302.31.50 - Not napped

This HTS category, 6302.31.50, encompasses other bed linen of cotton that *do not* have a napped finish. Napping is a textile finishing process that raises the surface fibers of a fabric, creating a soft, fuzzy texture. Therefore, this classification specifically excludes bed linen such as sheets, pillowcases, and duvet covers where the cotton fabric has undergone this napping treatment.

The key distinction for this code lies in the absence of a napped surface. Its sibling category, 6302.31.30, covers *napped* cotton bed linen, highlighting the crucial difference in fabric finishing. Both fall under the broader umbrella of other bed linen of cotton, but the specific textural characteristic of the material dictates their separate classifications.

Within 6302.31.50, further subdivisions exist to specify the exact type of non-napped cotton bed linen. These subcategories distinguish between pillowcases (other than bolster cases), sheets, bolster cases, pillowcovers, and a residual "other" category for items not fitting the more specific descriptions. This detailed breakdown allows for precise identification and tariff application based on the specific item of bed linen.