6302.32.10.40 - Not napped (666)

This HTS subcategory, 6302.32.10.40, specifically covers sheets for bed linen that are *not napped* and are made of man-made fibers, featuring any embroidery, lace, braid, edging, trimming, piping, or applique work. These items are designed for use on beds and are characterized by the presence of decorative embellishments rather than a raised, brushed surface often referred to as "napping." The defining criterion for inclusion here is the absence of a napped finish on the fabric, despite the presence of decorative textile applications.

This classification distinguishes itself from its sibling, 6302.32.10.30, which pertains to napped sheets. While both categories fall under other bed linen of man-made fibers with decorative work, the critical difference lies in the surface treatment of the textile. Napped fabrics have undergone a process to raise the fibers on the surface, creating a softer texture, whereas the goods classified under 6302.32.10.40 do not possess this characteristic.

As this is a leaf node in the HTS classification structure, there are no further subcategories under 6302.32.10.40. Classification decisions within this code will therefore focus on confirming that the product meets all preceding criteria: being a sheet for bed linen, made of man-made fibers, and incorporating any form of embroidery, lace, braid, edging, trimming, piping, or applique work, while explicitly excluding those with a napped surface.