6302.31.70.20 - Sheets (361)

This category encompasses bed sheets that are napped. Napped fabrics are those where the fibers have been raised to the surface, creating a soft, fuzzy texture. This process is typically applied to cotton fabrics used for bedding to enhance comfort and warmth. Examples would include flannel bed sheets where the surface has been brushed to produce a nap.

It is important to distinguish this category from its siblings. While all fall under "Other bed linen" of cotton, this specific code is for the sheets themselves that possess a napped finish. Pillowcases, bolster cases, and pillowcovers, even if made of napped cotton, are classified under distinct subheadings (6302.31.70.10, 6302.31.70.30, and 6302.31.70.40 respectively) due to their specific form and function. The catch-all "Other" category (6302.31.70.50) would apply to any napped bed sheets not specifically covered by other designations within this group.

As this is a leaf node in the HTS classification, there are no further subcategories. Therefore, the classification hinges solely on the determination that the bed sheet is made of cotton, is not a pillowcase, bolster case, or pillowcover, and exhibits a napped surface. The primary distinguishing factor for this code is the presence of a nap on the textile.