6302.32.20.40 - Not napped (666)

This HTS category, 6302.32.20.40, specifically encompasses bed linen made from man-made fibers that are not napped. This designation includes a wide array of bedding items such as sheets, pillowcases, and duvet covers, as long as their textile construction does not involve a napping process. The absence of napping is the defining characteristic for goods classified under this code.

This classification is distinct from its sibling category, 6302.32.20.30, which covers napped bed linen of man-made fibers. Napping is a finishing process that raises the fiber ends on the surface of the fabric, creating a soft, fuzzy texture, commonly found in flannelette or brushed cotton materials. Therefore, if the bed linen exhibits this raised fiber surface, it would fall into the "napped" category rather than this one.

As this is a leaf node in the HTS structure, there are no further subdivisions within this specific code. Classification under 6302.32.20.40 is final for non-napped bed linen of man-made fibers. Importers and exporters should ensure that the goods' physical characteristics and manufacturing processes align precisely with the "not napped" criteria to ensure accurate declaration.