HS Code for Bed Sheets: Classification Guide for Importers

If you import bed sheets for a hotel group, retailer or home-textile brand, the hs code for bed sheets 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 bed sheets, the code turns on construction, print and fibre, not on size: a bed sheet is bed linen, and bed linen sits in heading 6302. This guide covers classification only; the ordering steps are in how to import bed sheets from Bangladesh and the inspection points in the bed sheets quality control checklist. Towels take a different line inside the same heading, covered in the hs code for bath towels guide.

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 Bed sheets 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, bed linen has its own block of lines, split first by knitted or crocheted construction, then by printed or not printed, then by fibre.³

Verify the construction, the print and the fibre, not the label. The UK tariff lists the bed linen lines in this order: 6302.10 knitted or crocheted, the printed lines at 6302.21, 6302.22 and 6302.29, and the other lines at 6302.31, 6302.32 and 6302.39.³ Treat heading 6302 as indicative 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 construction, print and fibre, for example 6302.31 for other bed linen of cotton, and a national extension of 8 to 10 digits.²

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 bed sheets

Use as bed linen. Heading 6302 covers four linen groups in one heading: bed linen, table linen, toilet linen and kitchen linen.³ A flat sheet, fitted sheet or pillowcase made to dress a bed is bed linen. The same fabric sold by the roll is not: the chapter notes state that Subchapter I applies only to made up articles of any textile fabric.⁴ Cut and hemmed sheets are made up; uncut lengths stay with the fabric chapters.

Knitted or crocheted construction takes the first line. Bed linen that is knitted or crocheted sits at 6302.10, whatever the fibre.³ Most export bed sheets are woven, so most orders are tested against the printed and other blocks below, not against 6302.10.

Printed or not printed is the next split for woven sheets. Woven bed linen that is printed takes 6302.21 for cotton, 6302.22 for man-made fibres and 6302.29 for other textile materials.³ Woven bed linen that is not printed, including plain dyed and white sheets, takes 6302.31, 6302.32 and 6302.39 on the same fibre split.³ A printed cotton sheet and a plain cotton sheet from the same mill therefore take different lines. Record the finish for every style.

Fibre composition and blends. Inside each block, the split runs by textile material.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 for every style: a cotton-predominant printed sheet takes 6302.21, while a polyester-predominant version of the same design moves to 6302.22.³

A sheet set can span more than one line. A retail set of a printed top sheet, plain pillowcases and a fitted sheet is still bed linen, but the pieces do not automatically share one six-digit line, because the lines turn on print and fibre piece by piece.³ The US schedule separates sheets from pillowcases at the statistical level inside each bed linen line.⁴ Code each piece, and invoice pieces on separate lines where their codes differ.

The bed linen boundary: bedspreads sit elsewhere. Heading 6304 covers other furnishing articles, excluding those of heading 9404, and its first lines are bedspreads, at 6304.11 for knitted or crocheted bedspreads and 6304.19 for other bedspreads.⁵ A decorative bedspread or coverlet is a furnishing article in heading 6304, not bed linen in heading 6302. Keep sheets and bedspreads on separate descriptions, and test any padded or filled bedding article against heading 9404 before settling on 6302, because heading 6304 itself excludes heading 9404 articles.⁵

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 woven cotton sheet starts from 6302.21 if printed or 6302.31 if not printed.⁴ The US schedule then splits those lines by whether the article contains embroidery, lace, braid, edging, trimming, piping or applique work, and by napped or not napped, with statistical suffixes that separate sheets from pillowcases and bolster cases, including under the knitted or crocheted line 6302.10.00.⁴ Read the full ten-digit line for each piece 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 The six-digit splits by construction, print and fibre carry into the eight-digit CN. 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 lists the full ten-digit codes under each bed linen line, including 6302 1000 00 for knitted or crocheted bed linen and 6302 3100 00 for other bed linen of cotton, and splits the printed cotton line further by handloom manufacture and batik hand-printing.³ Take the full code from the UK Trade Tariff for your sheet and entry date.

How to confirm the code officially

1. Write a precise description: woven or knitted construction, printed or not printed, fibre percentages by weight, product use as bed linen, and whether the piece is a sheet, pillowcase or other bed linen item.

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 bed linen. 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.⁶

4. For a borderline product, such as a printed blend sheet or a sheet sold as a bedspread, 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.⁷ In the United Kingdom, a legally binding decision is generally valid for 3 years, through an Advance Tariff Ruling.⁸ 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.⁶

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

Common classification mistakes

Filing every bed sheet at one cotton line. Heading 6302 splits bed linen by construction, print and fibre.³ A knitted sheet, a printed cotton sheet and a plain polyester sheet take three different lines: 6302.10, 6302.21 and 6302.32.³

Ignoring print status. Printed and not printed woven sheets sit in different blocks of heading 6302.³ A design change from plain dyed to printed changes the six-digit line even when the fabric and fibre stay the same.

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 6302.21 and 6302.31 do not apply.

Filing a bedspread as bed linen. Bedspreads sit in heading 6304, at 6304.11 and 6304.19.⁵ A coverlet or bedspread in the same shipment as sheets needs its own description and code.

Filing fabric lengths as bed sheets. Chapter 63 covers made up articles only.⁴ Uncut sheeting fabric is classified as fabric, not as bed linen in heading 6302.

Copying a towel code onto a sheet order. Towels are toilet linen inside the same heading 6302, on the lines at 6302.60, 6302.91, 6302.93 and 6302.99.³ Bed sheets never take a toilet linen line, even when sheets and towels ship together.

Copying a code from another country. The EU extends the six digits to eight,² and the United States and the United Kingdom split the lines further.^{3 4}

Related duties and documents

This guide states no duty rates: the code decides which duty line customs applies, and a rate read beside the printed cotton line does not carry to the plain cotton line or to a man-made fibre 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 description with construction, print status and fibre percentages by weight, the confirmed national code per piece, any binding decision, and the origin evidence. The label and packing list must match the file: a label that says printed cotton and a file that records a plain polyester sheet will not support the same code.

FAQs

What is the HS code for bed sheets?

Bed sheets are bed linen in heading 6302. A knitted or crocheted sheet sits at 6302.10. A woven sheet sits at 6302.21, 6302.22 or 6302.29 if printed, and at 6302.31, 6302.32 or 6302.39 if not printed, split by fibre in each block.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 printed cotton bed linen line splits further,³ and in the United States under the HTS, where sheets and pillowcases take separate statistical suffixes.⁴

How do I confirm the correct code?

Describe each piece precisely, with construction, print status 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.⁶ For a borderline product, apply for a binding decision before shipping: a BTI in the EU,⁷ an Advance Tariff Ruling in the United Kingdom,⁸ or a CBP binding ruling in the United States.⁶

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.⁸

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 piece. 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.