6302.31.90.20 - Sheets (361)

This HTS category, 6302.31.90.20, specifically classifies sheets that are not napped, made of cotton, and are not pillowcases, bolster cases, or pillowcovers. These are typically the primary components of bedding, such as fitted sheets and flat sheets, designed to cover a mattress or provide a layer between the sleeper and a blanket or duvet. The key defining characteristic is their function as "sheets" in the context of bed linen.

Distinguishing this category from its siblings is crucial for accurate classification. 6302.31.90.10 covers pillowcases, which are designed to enclose pillows. 6302.31.90.30 pertains to bolster cases, specifically those intended for bolster pillows. 6302.31.90.40 identifies pillowcovers, which may serve a decorative or protective function for pillows and can differ in construction from typical pillowcases. This category, 6302.31.90.20, therefore, specifically excludes these distinct pillow and bolster related items.

As a leaf node, this category does not have further subcategories. Classification within this code is finalized based on the material (cotton), construction (sheets), finishing (not napped), and exclusion of specific pillow-related items as defined by its siblings. Therefore, importers and exporters should ensure the goods precisely match the description of bed sheets and do not fall under the definitions of the adjacent pillowcase and bolster case categories.