6302.32.20 - Other

This HTS subheading, 6302.32.20, encompasses "other" bed linen of man-made fibers that do not fall under the more specific preceding category. It is intended to capture bed linen articles, such as duvet covers, mattress protectors, and bedspreads, that are exclusively made from man-made fibers and do not possess any of the enumerated embellishments.

Distinguishing this category from its sibling, 6302.32.10, is crucial for accurate classification. Subheading 6302.32.10 is reserved for bed linen of man-made fibers that contain embroidery, lace, braid, edging, trimming, piping, or applique work. Therefore, if the bed linen is solely constructed of man-made fibers and lacks these specific decorative or functional additions, it would be classified under 6302.32.20.

The subcategories within this heading are designed to provide further specificity for various types of bed linen. These include subdivisions for pillowcases (excluding bolster cases), sheets, and "other" categories to accommodate bed linen items not otherwise specified. This tiered structure ensures that all man-made fiber bed linen, beyond those already classified, can be precisely identified based on their form and function.