6302.32 - Of man-made fibers:

This HTS category, 6302.32, specifically addresses bed linen that is manufactured from man-made fibers. This encompasses a wide range of bedding items such as sheets, pillowcases, duvet covers, and mattress protectors, where the primary textile component is derived from synthetic or regenerated fibers like polyester, nylon, or rayon. The classification hinges on the material composition, distinguishing these items from those made predominantly of natural fibers.

It is crucial to differentiate 6302.32 from its sibling categories. While 6302.31 covers bed linen of cotton, and 6302.39 pertains to bed linen made from other textile materials (which could include blends not primarily man-made, or less common natural fibers), this subheading is exclusively for bed linen where man-made fibers are the defining material. The "of man-made fibers" descriptor is the primary determinant for classification within this code.

Further refinement within 6302.32 is achieved through its subcategories. 6302.32.10 is designated for bed linen made of man-made fibers that feature decorative elements such as embroidery, lace, braid, edging, trimming, piping, or applique work. Conversely, 6302.32.20 is for plain bed linen made of man-made fibers that do not possess these specified decorative embellishments, providing a clear division based on the presence or absence of such detailed craftsmanship.