6302.32.20.30 - Napped (666)

This HTS category, 6302.32.20.30, specifically classifies sheets intended for use as bed linen that are constructed from man-made fibers and are characterized by a napped finish. A napped finish involves raising the surface fibers of the fabric, creating a soft, fuzzy texture. This process is distinct from the treatment of the fabric itself and refers solely to the finishing technique applied to the surface of the material, which contributes to the overall feel and appearance of the sheet.

The crucial distinction of this category lies in the "napped" characteristic. Its sibling category, 6302.32.20.40, covers sheets of the same material composition (man-made fibers) but explicitly excludes those with a napped finish, meaning they possess a smooth, unraised surface. Therefore, the presence or absence of a napped finish is the primary determinant for distinguishing between these two classifications.

As this is a leaf node within the HTS structure, there are no further subcategories to introduce. Classification at this level is complete, and the defining attributes are the material (man-made fibers), the product type (sheets for bed linen), and the specific surface treatment (napped). This ensures precise identification of these particular finished textile articles for customs purposes.