HS heading 6302 covers bed linen, table linen, toilet linen and kitchen linen. Cotton terry towels fall under 6302.60, printed cotton bed linen under 6302.21 and unprinted cotton bed linen under 6302.31. Which line applies depends on three things: what the item is used for, what fibre it is made of, and how it is made.
The first six digits are shared internationally. Each country then adds its own digits and sets its own duty rate, so a code that is correct at six digits still needs checking against the destination tariff.
Which 6302 line fits which product?
| HS line | Covers | Typical hotel items |
|---|---|---|
| 6302.10 | Bed linen, knitted or crocheted | Jersey sheets |
| 6302.21 | Bed linen, printed, cotton | Printed duvet covers |
| 6302.22 | Bed linen, printed, man-made fibres | Printed polyester sets |
| 6302.31 | Bed linen, not printed, cotton | White percale and sateen sheets, pillow covers |
| 6302.32 | Bed linen, not printed, man-made fibres | Plain polyester-majority sheets |
| 6302.40 | Table linen, knitted or crocheted | Knitted table covers |
| 6302.51 | Table linen, cotton (not knitted) | Damask cloths, cotton napkins |
| 6302.53 | Table linen, man-made fibres (not knitted) | Polyester banquet cloths |
| 6302.60 | Toilet and kitchen linen, terry, cotton | Bath, hand, face and pool towels |
| 6302.91 | Other toilet and kitchen linen, cotton | Waffle or huck towels, kitchen cloths |
Our individual pages go deeper on 6302.60 terry, 6302.31 unprinted cotton bed linen, 6302.21 printed cotton bed linen and 6302.51 cotton table linen.
What decides the line?
Print. A yarn-dyed stripe is not the same thing as a printed pattern, and a satin-stripe sheet is usually treated as unprinted. Tell your broker how the pattern was made, not just how it looks.
Fibre. A blend is generally classified by the fibre that predominates by weight. A 60/40 cotton-polyester sheet normally sits with cotton, and a 40/60 sheet does not. This is why a composition change can also change the code, and sometimes the duty.
Construction. Terry and non-terry cotton towels sit on different lines. A waffle towel is not 6302.60 because it has no terry pile, which is the mistake we see most often on mixed orders.
What sits outside 6302?
Several items that ship alongside towels and sheets belong elsewhere:
- Woven cotton bathrobes: 6207.91 for men's and 6208.91 for women's. A unisex robe that cannot be identified as either generally goes with women's. Knitted robes fall in chapter 61 instead.
- Bedspreads, cushion covers and similar furnishings: 6304.92 for cotton.
- Terry fabric sold by the metre: 5802.11, because it is not yet a finished article.
- Bath mats: these depend on construction. A terry mat can be treated as toilet linen, while a tufted rug may fall under carpets in chapter 57. Ask for a ruling if the volume matters.
Why does the code matter so much?
The code sets the duty and decides whether a trade agreement applies. Under the India-UK CETA, for example, the UK's 12% duty on HS 6302 lines falls to zero for goods that qualify, as our UK market page explains. A wrong code can mean overpaid duty, a customs query, a delayed container or a lost preference.
The same code also has to agree across the commercial invoice, packing list, certificate of origin and customs entry. When those disagree, the shipment attracts questions.
How do you confirm the right code?
- Write the product down precisely: use, fibre percentages, woven or knitted, terry or not, printed or not.
- Check the destination country's own tariff, not just the six digits.
- Have your customs broker confirm it before the first shipment.
- For large or uncertain lines, apply for a binding ruling. The UK calls it an Advance Tariff Ruling, the EU a Binding Tariff Information decision, and US Customs and Border Protection issues rulings too.
The importer is normally responsible for the declaration, so the final decision should sit with you and your broker. Send us your product list and destination, and we will put the proposed HS line for each SKU on the quote so your broker can check it early.
Frequently asked
- What is the HS code for cotton terry towels?
- At six digits, 6302.60, which covers toilet and kitchen linen of terry towelling or similar terry fabrics, of cotton. The full national code and duty rate vary by destination.
- What is the HS code for cotton bed sheets?
- Woven cotton sheets are usually 6302.31 if unprinted and 6302.21 if printed. Knitted bed linen falls under 6302.10.
- Are bathrobes classified under 6302?
- No. Woven cotton bathrobes are garments, classified under 6207.91 for men's and 6208.91 for women's. Knitted robes fall in chapter 61.
- Does a cotton-polyester blend change the HS code?
- It can. A blend is generally classified by the fibre that predominates by weight, so a change in composition can move a product to a different line.