6302.31.90.40 - Pillowcovers (369)

This HTS classification, 6302.31.90.40, specifically covers pillowcases that do not fall into more specific sub-classifications within "Other bed linen, of cotton, other, not napped." The designation "(369)" within the description often signifies a specific internal reference or note within a particular customs system and should be cross-referenced with official tariff notes for complete understanding.

Distinguishing this category from its siblings is crucial for accurate classification. Unlike pillowcases classified under 6302.31.90.10, this particular code is intended for pillowcases that are *not* specifically designated as "other than bolster cases." It is also differentiated from sheets (6302.31.90.20) and bolster cases (6302.31.90.30) by its sole focus on standard pillow coverings. The residual category, 6302.31.90.50, serves as a catch-all for other items of bed linen that do not fit the preceding descriptions.

As this is a leaf node within the HTS structure, there are no further subcategories for this specific code. Therefore, classification into 6302.31.90.40 hinges on the direct fulfillment of its criteria: being a pillowcase, made of cotton, classified under "other bed linen," within the "other" category for cotton bed linen, and specifically designated as "not napped." Practical classification would involve confirming the material composition as cotton and the product's primary function as a covering for a pillow.