6302.31.50.40 - Pillowcovers (369)

This HTS category, 6302.31.50.40, specifically designates pillowcovers made from cotton. These are textile articles designed to encase pillows, providing both protection and decorative enhancement for bedding. The key defining characteristic for inclusion here is the material composition, which must be cotton.

It is important to distinguish this category from its siblings. While 6302.31.50.10 also covers pillowcases, this particular code (6302.31.50.40) is for pillowcovers that are *not* otherwise specified as bolster cases or sheets, which are classified under separate codes within this heading. Furthermore, the inclusion of embroidery, lace, braid, edging, trimming, piping, or applique work on these cotton pillowcovers is a crucial element that differentiates them from plain-woven or other less embellished cotton bedding items.

As a leaf node, this category does not have further subcategories. Therefore, classification within 6302.31.50.40 relies on confirming that the article is indeed a cotton pillowcover and that it possesses some form of decorative embellishment as outlined, and is not a bolster case or sheet. The absence of further subdivisions means that all such embellished cotton pillowcovers, excluding bolster cases and sheets, fall under this single HTS code.