HS Code for Hotel Linen: Classification Guide for Importers

If you import linen for a hotel group, resort operator or hospitality supplier, the hs code for hotel linen 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 Hotel linen is not one product in the tariff: a typical order mixes sheets, towels, table linen and bathrobes, and the tariff sends those pieces to different lines, and bathrobes out of the linen heading altogether. This guide teaches the split, and links to the piece-by-piece detail in the hs code for bed sheets, hs code for bath towels and hs code for duvet covers guides.

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 Most hotel linen sits in Chapter 63, other made up textile articles, under heading 6302, bed linen, table linen, toilet linen and kitchen linen.³ Inside that heading, each linen group has its own block of lines, so a mixed hotel order is coded piece by piece.

Verify the piece, not the order label. The UK tariff lists heading 6302 in this order: the bed linen lines, the table linen lines at 6302.40, 6302.51, 6302.53 and 6302.59, then 6302.60 for cotton terry toilet and kitchen linen and 6302.91, 6302.93 and 6302.99 in the other block.³ Treat heading 6302 as indicative for the linen pieces and confirm the full national code for every piece 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 linen group, construction and fibre, for example 6302.60 for cotton terry toilet linen, 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, and how to classify your product for the classification method behind it.

Factors that decide the code for hotel linen

The linen group decides the block. Heading 6302 covers four linen groups in one heading: bed linen, table linen, toilet linen and kitchen linen.³ Each use points to a different block of lines inside the same heading, so sort every hotel order into the four groups first.

Only made up articles take a heading 6302 line. The chapter notes state that Subchapter I applies only to made up articles of any textile fabric.⁴ Cut, hemmed and finished sheets, towels and tablecloths are made up. The same fabric sold by the roll is not linen yet: it stays with the fabric chapters.

Inside bed linen, construction, print and fibre decide. Knitted or crocheted bed linen sits at 6302.10, and woven bed linen splits by printed or not printed and by fibre, at 6302.21, 6302.22 and 6302.29 if printed and at 6302.31, 6302.32 and 6302.39 if not.³ The full test, including the filled-duvet boundary, is in the hs code for bed sheets and hs code for duvet covers guides.

For towels, the terry and cotton test comes first. The 6302.60 line is limited to toilet linen and kitchen linen of terry towelling or similar terry fabrics, of cotton.³ A flat-weave cotton towel, a polyester terry towel and a tea towel are tested against the other block instead, at 6302.91, 6302.93 and 6302.99 by fibre.³ Size does not decide the line. The full towel test is in the hs code for bath towels guide.

Table linen has no printed split. Table linen that is knitted or crocheted sits at 6302.40, and other table linen splits by fibre only, at 6302.51 for cotton, 6302.53 for man-made fibres and 6302.59 for other textile materials.³ A printed cotton tablecloth therefore stays on the cotton line, unlike a printed cotton sheet. Buyers who expect a separate flax line should note that the current UK and US schedules place flax tablecloths and napkins inside 6302.59, at 6302 5910 00 in the UK tariff and 6302.59.10 in the US schedule.^{3 4}

Fibre composition and blends. Inside each block, the split runs by textile material.³ For a blend, the textile section notes classify a mixture as the textile material that predominates by weight, 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 piece.

A bathrobe is a garment, not linen. Chapter 63 does not cover goods of Chapters 56 to 62, so a garment never takes a heading 6302 line.⁴ A knitted or crocheted bathrobe sits in Chapter 61, in heading 6107 for men or 6108 for women, in the other block of each heading, at 6107.91 and 6108.91 for cotton and 6108.92 for man-made fibres, with 6107.99 and 6108.99 covering other textile materials.⁵ A woven bathrobe sits in Chapter 62, in heading 6207 for men or 6208 for women, on the same pattern: 6207.91 and 6208.91 for cotton, 6208.92 for man-made fibres and 6207.99 and 6208.99 for other materials.⁶ Hotel bathrobes are often unisex: a garment that cannot be identified as men's or women's is classified in the headings covering women's or girls' garments.⁶

A hotel linen pack does not take one code. A boxed set of sheets, towels and a bathrobe, or a room pack of bed and bath linen, is still coded piece by piece, because the lines turn on linen group, construction and fibre for each article.³ Split the pack on the invoice, with a code for each piece whose line differs.

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 the hotel pieces start from their 6302 lines.⁴ The US schedule then splits the bed linen lines by embroidery, lace, braid, edging, trimming, piping or applique work, and by napped or not napped, with statistical suffixes that separate sheets from pillowcases.⁴ Cotton terry towels sit at 6302.60.00, where the suffixes separate dish towels from other towels, and cotton table linen splits by damask, plain woven and other constructions inside 6302.51.⁴ 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 linen group, construction 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 hotel linen line, including 6302 3100 00 for other bed linen of cotton, and splits the 6302.60 towel line by construction, at 6302 6000 10 for knitted or crocheted goods and 6302 6000 90 for other goods.³ Take the full code from the UK Trade Tariff for each piece and entry date.

How to confirm the code officially

1. Write a precise description for each piece: linen group, woven or knitted construction, printed or not printed for bed linen, terry or non-terry fabric for towels, and fibre percentages by weight.

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 linen and garments. 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.⁷

4. For a borderline piece, such as a unisex bathrobe or a printed blend tablecloth, 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.⁸ In the United Kingdom, a legally binding decision is generally valid for 3 years, through an Advance Tariff Ruling.⁹ 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.⁷

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 the whole hotel order under one code. Heading 6302 splits its lines by linen group, construction and fibre, and bathrobes leave the heading entirely.^{3 5} A cotton sheet, a cotton terry towel, a cotton tablecloth and a woven cotton bathrobe take four different lines: 6302.31, 6302.60, 6302.51 and 6208.91 for a women's or unisex robe.^{3 6}

Filing bathrobes as toilet linen. Chapter 63 does not cover goods of Chapters 61 and 62.⁴ A bathrobe is worn, not used as linen, so it takes a garment heading even when it ships in the same carton as the towels.

Looking for a separate flax table linen line. The current UK and US schedules list flax tablecloths and napkins inside 6302.59.^{3 4} A code copied from an older tariff printout may point to a line the current schedules no longer use.

Applying the bed linen print test to table linen. Printed and not printed woven sheets sit in different blocks of heading 6302, but the table linen lines split by fibre only.³ A printed cotton tablecloth takes 6302.51, the same line as a plain one.

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.

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 bed linen cotton line does not carry to the table linen line, the towel line or a bathrobe garment line. Read the rate beside your confirmed code for each piece, 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 of each piece with its linen group, construction and fibre percentages by weight, the confirmed national code per piece, any binding decision, and the origin evidence. Invoice each piece group as a separate line wherever the codes differ. Background on the system itself is in the HS code explainer.

FAQs

What is the HS code for hotel linen?

There is no single HS code for hotel linen. Sheets, pillowcases and empty duvet covers are bed linen in heading 6302, at 6302.10 if knitted or crocheted and at 6302.21 to 6302.29 if printed or 6302.31 to 6302.39 if not, split by fibre.³ Cotton terry towels sit at 6302.60, other towels and kitchen linen at 6302.91, 6302.93 or 6302.99, and tablecloths and napkins at 6302.40, 6302.51, 6302.53 or 6302.59.³ Bathrobes are garments in Chapters 61 and 62.^{5 6}

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 and the United States.^{3 4}

How do I confirm the correct code?

Describe each piece precisely, with its linen group, 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.⁷ For a borderline piece, apply for a binding decision before shipping: a BTI in the EU,⁸ an Advance Tariff Ruling in the United Kingdom,⁹ or a CBP binding ruling in the United States.⁷

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.⁹

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.