6302.32.10.30 - Napped (666)

This classification pertains to bed sheets specifically made from man-made fibers that exhibit a napped finish. A napped textile is characterized by a raised surface created by brushing or rubbing the fabric, which can impart a soft, fuzzy, or velvety texture. These sheets must also contain some form of embellishment, including embroidery, lace, braid, edging, trimming, piping, or applique work, to fall within this specific category.

This category is distinguished from its sibling, 6302.32.10.40, by the presence of a napped finish. While both classifications cover other bed linen of man-made fibers with embellishments and that are classified as sheets, the key differentiator lies in the surface treatment of the fabric. If the man-made fiber bed sheets with embellishments are not napped, they would be classified under the sibling category.

As this is a leaf node within the HTS structure, there are no further subcategories. Therefore, classification within 6302.32.10.30 is final based on the described characteristics: being a bed sheet, made of man-made fibers, possessing a napped finish, and featuring decorative embellishments. Practical examples would include satin sheets with a brushed finish and embroidered borders, or microfiber sheets with a raised pile and decorative piping.