6302.99.15 - Of flax

This HTS classification, 6302.99.15, specifically covers other made-up textile articles, excluding those explicitly defined in preceding subheadings within chapter 63, when they are primarily composed of flax. This category encompasses a broad range of household linens such as bed linen, table linen, toilet linen, and kitchen linen that are not made from silk or silk waste as described in sibling category 6302.99.10.00. The distinguishing factor here is the predominant use of flax as the textile material.

Category 6302.99.15.00 acts as a consolidation point for flax-based linens that fall outside of more specific classifications within the 6302.99 heading. It is important to note that this subheading is not a terminal classification in itself. Instead, it serves to further delineate flax-based items based on their specific end-use or form.

The subcategories within 6302.99.15 provide further refinement. 6302.99.15.10 specifically identifies towels made of flax, which are distinct from other general household linens. The remaining items not classified as towels under 6302.99.15.10, such as other bed sheets, tablecloths, or napkins made of flax, will fall under the residual subheading 6302.99.15.20. This hierarchical structure ensures precise classification based on both material composition and the specific type of made-up textile article.