Buyer Guides

HS Code for Bath Towels: Classification Guide for Importers

Cotton terry bath towels sit at 6302.60 in heading 6302, toilet linen, while other fibres and non-terry towels split to 6302.91, 6302.93 and 6302.99, with national codes running to 8-10 digits.

By Nourin Tabassum

Reviewed by Naim Islam

Published 10 min read

Short answer

Bath towels are toilet linen in heading 6302 of the Harmonized System. A cotton bath towel of terry towelling or similar terry fabric sits at the six-digit subheading 6302.60. A towel of another fibre, or a cotton towel without terry fabric, takes a different line inside heading 6302, split by fibre at 6302.91, 6302.93 or 6302.99. Confirm the full 8- to 10-digit national code before filing.

Navy title card: HS Code for Bath Towels classification guide
Exportain Buyer Guide: HS code for bath towels.Exportain

Key takeaways

  • A cotton bath towel of terry towelling sits at subheading 6302.60 in heading 6302, toilet linen and kitchen linen, of terry towelling or similar terry fabrics, of cotton.

  • The 6302.60 line is cotton and terry only: a flat-weave cotton towel takes 6302.91, a man-made fibre towel takes 6302.93 and a towel of another material takes 6302.99.

  • For blends, the textile material that predominates by weight decides the line, so a polyester-predominant terry towel leaves the cotton line.

  • Size does not decide the code: bath, hand and face towels of the same fabric and fibre share one six-digit line in heading 6302.

  • Only the first six digits are shared worldwide: the EU extends to eight digits and the United States and United Kingdom to ten, so confirm the full national code per towel type.

If you import bath towels for a hotel group, retailer or bath-linen brand, the hs code for bath towels is the line your customs entry, duty calculation and origin claim depend on. The Harmonized System is a multipurpose international product nomenclature developed by the World Customs Organization (WCO), comprising more than 5,000 commodity groups, each identified by a six-digit code, and used by more than 200 countries and economies as a basis for their customs tariffs.1 For towels, the code turns on fabric and fibre, not on size or on the word bath in a product listing: a bath towel is toilet linen, and toilet linen sits in heading 6302. This guide covers classification only; the ordering steps are in how to import bath towels from Bangladesh and the inspection points in the bath towels quality control checklist.

Quick answer: indicative HS heading (with verify note)

The HS organises its approximately 5,000 six-digit product categories by sections, chapters (2 digits), headings (4 digits) and sub-headings (6 digits).2 Bath towels sit in Chapter 63, other made up textile articles, under heading 6302, bed linen, table linen, toilet linen and kitchen linen.3 Inside that heading, one six-digit line is written for the standard export towel: toilet linen and kitchen linen, of terry towelling or similar terry fabrics, of cotton, at 6302.60.3

Towel

Indicative code territory

Why

Cotton bath towel of terry towelling or similar terry fabric

Subheading 6302.60

The 6302.60 line covers toilet linen and kitchen linen of terry towelling, of cotton

Cotton bath towel not of terry fabric, for example a flat-weave or waffle towel

Subheading 6302.91, other, of cotton

The other lines of heading 6302 split by fibre once the terry line does not apply

Bath towel of man-made fibres, terry or not

Subheading 6302.93, other, of man-made fibres

Fibre decides the line inside the other block of heading 6302

Bath towel of another textile material, such as flax

Subheading 6302.99, other, of other textile materials

The residual line for materials that are neither cotton nor man-made fibres

Verify the fabric and the fibre, not the label. The UK tariff lists the 6302.60 line exactly as toilet linen and kitchen linen, of terry towelling or similar terry fabrics, of cotton, and lists 6302.91 for cotton, 6302.93 for man-made fibres and 6302.99 for other textile materials in the other block.3 Treat 6302.60 as indicative for a cotton terry bath towel and confirm the full national code before filing.

How HS codes are structured (2-4-6 digits)

Each pair of digits narrows the category: chapter 63 for made up textile articles, heading 6302 for bed, table, toilet and kitchen linen, then a six-digit subheading by fabric and fibre, for example 6302.60 for cotton terry toilet linen, and a national extension of 8 to 10 digits.2

Diagram: HS code levels from chapter 63 to heading 6302, subheading 6302.60, national codes
HS code structure for bath towels, from chapter to national code.Exportain

Countries subdivide the six-digit categories into national subheadings for their tariffs and statistics.2 The current version is HS 2022.2 Read the 6-digit HS code guide for more on the structure.

Factors that decide the code for bath towels

Use as toilet linen. Heading 6302 covers four linen groups in one heading: bed linen, table linen, toilet linen and kitchen linen.3 A bath towel is used for drying after washing or bathing, so it is toilet linen, not a furnishing article and not a cleaning cloth. The European Commission classification guidance makes the general point directly: a small feature or point of difference can mean a different classification code than you would otherwise assume, so check the attributes of the goods.4

Terry construction. The 6302.60 line is limited to terry towelling or similar terry fabrics.3 A looped-pile cotton towel, including a velour towel with sheared pile on one face, is tested against that line first. A cotton towel with no terry pile, such as a flat-weave or waffle towel, moves to the other block, at 6302.91 for cotton.3 Record the construction for every style: two towels in one order can take different lines.

Fibre composition and blends. Inside heading 6302, the split after the terry line runs by textile material: 6302.91 is the cotton line, 6302.93 the man-made fibre line and 6302.99 the line for other textile materials.3 A terry towel that is not of cotton does not take 6302.60, because that line is written for cotton only; a polyester terry towel is tested against 6302.93 instead.3 For a blend, the textile section notes classify goods of a mixture of two or more textile materials as the single textile material that predominates by weight over any other single material, and where no material predominates, as the material covered by the heading that occurs last in numerical order.3 Record the fibre percentages by weight: a cotton-predominant terry towel and a polyester-predominant version of the same towel take different lines.

Knitted or crocheted construction changes the national line, not the heading. The national tariffs split the 6302.60 line by construction at ten digits: the UK tariff lists knitted or crocheted goods at 6302 6000 10 and other goods at 6302 6000 90.3 Most export bath towels are woven terry, which takes the other line.

Size does not decide the code. Bath, hand and face towels of the same fabric and fibre share the same six-digit line; the heading text separates products by linen group, fabric and fibre, not by dimensions.3 A retail towel set of one cotton terry fabric therefore stays on one line.

National codes: US HTS, EU CN/TARIC, UK commodity code

United States: HTS, ten digits. The United States builds its ten-digit Harmonized Tariff Schedule on the same first six digits, so a cotton terry bath towel starts from 6302.60, with statistical suffixes inside that line for towels.3 Read the full ten-digit line in the current HTS before filing.

European Union: CN at eight digits, TARIC for measures. The Combined Nomenclature integrates the HS and adds EU subdivisions, producing eight-digit codes.2 For heading 6302, the cotton terry line stays at 6302 60 00 at eight digits, because the EU splits this line only at the ten-digit TARIC level, by construction.3 Read the confirmed line in TARIC for the entry date and for origin Bangladesh, and check the origin rules behind any preference claim.

United Kingdom: commodity code. The UK builds its commodity code on the same first six digits, with its own extension after them.2 The UK tariff page for heading 6302 lists the full ten-digit codes under the 6302.60 line: 6302 6000 10 for knitted or crocheted goods and 6302 6000 90 for other goods, which is where a woven cotton terry bath towel sits.3 Take the full code from the UK Trade Tariff for your towel and entry date.

How to confirm the code officially

  1. Write a precise description: terry or non-terry construction, woven or knitted make, fibre percentages by weight, product use as toilet linen, and dimensions.

  2. Start from the official tariff for the destination: the USITC HTS, TARIC or the UK Trade Tariff, and read the heading text and the chapter and section notes.

  3. Check published rulings for similar towels. For the United States, the USITC advises traders to use the Customs Rulings Online Search Service (CROSS), because the correct classification of many items can be found there.5

  4. For a borderline towel, such as a microfibre terry towel or a flat-weave cotton towel, apply for a binding decision before you ship. In the EU, a Binding Tariff Information (BTI) application needs a separate application for each type of product and a detailed description of the goods.6 In the United Kingdom, a legally binding decision is generally valid for 3 years, through an Advance Tariff Ruling.7 In the United States, if the merchandise is not described in any ruling on CROSS, you may request a binding ruling from U.S. Customs and Border Protection.5

  5. Give your broker the description and the confirmed code for each towel type, and use the same codes throughout the entry.

Common classification mistakes

Filing every bath towel at 6302.60. The 6302.60 line covers toilet linen and kitchen linen of terry towelling or similar terry fabrics, of cotton only.3 A polyester terry towel and a flat-weave cotton towel both sit elsewhere in heading 6302.

Filing a cotton towel by size instead of fabric. Heading 6302 separates its lines by linen group, fabric and fibre, not by whether the towel is a bath towel, hand towel or face cloth.3 One cotton terry line covers all three sizes.

Filing a blend on the cotton line without weighing the fibres. A mixture is classified as the textile material that predominates by weight.3 If polyester outweighs cotton, the cotton lines do not apply.

Filing cleaning cloths as toilet linen. Heading 6302 is a linen heading; a terry cloth made and sold for cleaning is a different product from a bath towel, and the attributes of the goods decide the code.4 Keep cleaning cloths on their own description and code.

Copying a code from another country. The EU extends the six digits to eight,2 and the United Kingdom splits the 6302.60 line further by construction, at 6302 6000 10 and 6302 6000 90.3 A code that is complete in one market is incomplete in another.

Related duties and documents

This guide states no duty rates: the code decides which duty line customs applies, and a rate read beside the cotton terry line does not carry to the man-made fibre line or to a non-terry cotton line. Read the rate beside your confirmed code for your origin and entry date, and check what proof of origin a preference claim requires.

Keep the classification file with the shipment documents: the product description with fabric construction and fibre percentages by weight, the confirmed national code for each towel type, any binding decision, and the origin evidence, with each towel type as a separate invoice line where the codes differ. The fibre composition on the product label must match the file: a label that says cotton and a file that records a polyester-predominant blend will not support the same code.

FAQs

What is the HS code for bath towels?

A cotton bath towel of terry towelling or similar terry fabric is classified in heading 6302, at subheading 6302.60, toilet linen and kitchen linen, of terry towelling or similar terry fabrics, of cotton.3 A towel of another fibre or without terry fabric takes a different line inside heading 6302: 6302.91 for other cotton, 6302.93 for man-made fibres and 6302.99 for other textile materials.3

Is the HS code the same in every country?

Only the first six digits are harmonised. Beyond six digits, each country adds its own lines: eight digits in the EU Combined Nomenclature,2 and ten in the United Kingdom, where the 6302.60 line splits by construction,3 and in the United States under the HTS.

How do I confirm the correct code?

Describe the towel precisely, with construction and fibre percentages by weight, read the heading text and notes in the destination tariff, and check published rulings, such as CROSS for the United States.5 For a borderline towel, apply for a binding decision before shipping: a BTI in the EU,6 an Advance Tariff Ruling in the United Kingdom,7 or a CBP binding ruling in the United States.5

What happens if I use the wrong code?

Duty, licensing and quota treatment are worked out from the code on the declaration, so a wrong code brings the wrong treatment. Taking a binding decision in advance helps you calculate the duties and restrictions that will apply.7

Next steps on Exportain

Browse Bangladeshi suppliers on Exportain, a B2B marketplace where supplier profiles carry document and photo review badges, and post a free RFQ at Exportain RFQs with the confirmed code stated per towel type. The harmonized system tariff code explainer is the background read. Exportain is not a party to the goods contract and does not inspect goods, book freight or clear customs, so keep your broker and your binding decision at the centre of the entry.

Sources

  1. What is the Harmonized System (HS)?. World Customs Organization (accessed )
  2. Harmonised System. European Commission (accessed )
  3. Bed linen, table linen, toilet linen and kitchen linen - UK Integrated Online Tariff, Heading 6302. GOV.UK (accessed )
  4. Classifying textiles. European Commission, Access2Markets (accessed )
  5. MTB 2019: Get Out Ahead of the Pack with a Binding Ruling from CBP. U.S. International Trade Commission (accessed )
  6. European Binding Tariff Information (EBTI). European Commission, Taxation and Customs Union, (accessed )
  7. Check what you'll need to get a legally binding decision on a commodity code. GOV.UK, HM Revenue and Customs (accessed )

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