6302.31.50.20 - Sheets (361)

This HTS category, 6302.31.50.20, specifically encompasses sheets that are part of bed linen sets. These sheets are made from cotton and are characterized by the presence of embroidery, lace, braid, edging, trimming, piping, or applique work. Crucially, for classification under this subheading, the fabric itself is not napped. The inclusion of decorative embellishments is a key distinguishing factor, setting these sheets apart from plain-woven cotton sheets within the broader category of other bed linen.

When differentiating from sibling categories, it's important to note that while this subheading focuses on "Sheets (361)", other similar HTS codes at this level cover specific types of bedding accessories. For instance, 6302.31.50.10 and 6302.31.50.30 classify pillowcases and bolster cases, respectively, which are distinct items of bedding. Similarly, 6302.31.50.40 pertains to pillowcovers, and 6302.31.50.50 acts as a residual category for "Other" embellished cotton bed linen that does not fit the more specific descriptions.

As this HTS code is a leaf node, there are no further subcategories to introduce. Classification at this level is determined by the definitive presence of embellishments and the fact that the cotton fabric is not napped. Therefore, practical classification relies on a careful examination of the physical characteristics and decorative elements of the sheet in question, ensuring it meets the criteria for inclusion under this specific heading rather than a more general or a more specific sibling category.