6302.31.70.40 - Pillowcovers (369)

This HTS category, 6302.31.70.40, specifically designates pillowcovers that are napped. Napping is a finishing process that raises the surface fibers of the textile, creating a soft, fuzzy texture. Therefore, this classification applies to pillowcovers made from cotton, which have undergone this napping treatment, contributing to a softer feel and enhanced warmth.

It is crucial to differentiate this category from its siblings. While 6302.31.70.10 also covers pillowcases, the distinction lies in the napped finish. Pillowcases classified under 6302.31.70.10 are not napped. Similarly, sheets (6302.31.70.20) and bolster cases (6302.31.70.30) are distinct items of bedding, and their classification would depend on their specific form and function, irrespective of whether they are napped or not. The "Other" category (6302.31.70.50) serves as a residual for napped cotton bed linen items not specifically enumerated.

As this is a leaf node, there are no further subcategories. Classification under 6302.31.70.40 is final and determined by the product being a pillowcover, made of cotton, and possessing a napped finish. The presence or absence of this specific finishing process is the key distinguishing factor for accurate classification.