{
  "summary": "Bed sheets imported into the United States are usually classified under HS code 6302.31 when it is not knitted, not printed, and cotton is the main material by weight, and under 6302.21 when it is not knitted, is printed, and cotton is the main material by weight. Both sit in heading 63.02, “Bed linen, table linen, toilet linen and kitchen linen”. Bed sheets can also fall under 6302.32, 6302.22 or 6302.10, depending on the printing, the material and the construction. The tariff of the United States has 65 national lines under these codes. The general (MFN) duty in the United States on the national lines under 6302.31 and 6302.21 is 11.9%, 20.9%, 3.8% or 6.7%, depending on the line.",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "Most likely codes",
      "value": "6302.31, 6302.21",
      "source": null
    },
    {
      "label": "Chapter",
      "value": "63: Other made up textile articles; sets; worn clothing and worn textile articles; rags",
      "source": null,
      "url": "https://border.bot/hs-codes/63"
    },
    {
      "label": "Candidate codes",
      "value": "5",
      "source": null
    },
    {
      "label": "HS edition",
      "value": "HS2022",
      "source": null
    },
    {
      "label": "National lines",
      "value": "65",
      "source": "https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false"
    },
    {
      "label": "General duty (MFN)",
      "value": "11.9%, 20.9%, 3.8%, 6.7%",
      "source": "https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false"
    }
  ],
  "faq": [
    {
      "question": "What is the HS code for bed sheets?",
      "answer": "Bed sheets imported into the United States are usually classified under HS code 6302.31 when it is not knitted, not printed, and cotton is the main material by weight, and under 6302.21 when it is not knitted, is printed, and cotton is the main material by weight. Both sit in heading 63.02, “Bed linen, table linen, toilet linen and kitchen linen”."
    },
    {
      "question": "Does the printing change the HS code for bed sheets?",
      "answer": "Yes. Use 6302.31 when it is not knitted, not printed, and cotton is the main material by weight. Use 6302.21 when it is not knitted, is printed, and cotton is the main material by weight."
    },
    {
      "question": "Does the material change the HS code for bed sheets?",
      "answer": "Yes. Use 6302.31 when it is not knitted, not printed, and cotton is the main material by weight. Use 6302.32 when it is not knitted, not printed, and man-made fibres are the main material by weight."
    },
    {
      "question": "Does the construction change the HS code for bed sheets?",
      "answer": "Yes. Use 6302.31 when it is not knitted, not printed, and cotton is the main material by weight. Use 6302.10 when it is knitted or crocheted."
    },
    {
      "question": "What is the duty on bed sheets imported into the United States?",
      "answer": "The general (MFN) duty in the United States on the national lines under 6302.31 and 6302.21 is 11.9%, 20.9%, 3.8% or 6.7%, depending on the line. Import VAT or sales tax is charged on top, and de minimis rules can change what is due; the landed cost calculator works it out for a shipment."
    }
  ],
  "sections": [
    {
      "id": "choose",
      "title": "How to choose the right code",
      "text": [
        "Is the fabric printed? Use 6302.31 when it is not knitted, not printed, and cotton is the main material by weight. Use 6302.21 when it is not knitted, is printed, and cotton is the main material by weight.",
        "Is cotton or man-made fibre the main material by weight? Use 6302.31 when it is not knitted, not printed, and cotton is the main material by weight. Use 6302.32 when it is not knitted, not printed, and man-made fibres are the main material by weight.",
        "Is the fabric knitted or woven? Use 6302.31 when it is not knitted, not printed, and cotton is the main material by weight. Use 6302.10 when it is knitted or crocheted.",
        "Textile goods of mixed materials are classified as if made wholly of the textile that makes up most of their weight."
      ]
    },
    {
      "id": "codes",
      "title": "Codes for bed sheets",
      "text": [
        "Each code is listed with its legal text from the HS2022 Harmonized System release, quoted as published, and the condition under which it applies to bed sheets."
      ]
    },
    {
      "id": "lines",
      "title": "National lines in the United States",
      "text": [
        "The tariff of the United States splits these codes into 65 national lines, listed with their published text and general duty.",
        "The general (MFN) duty in the United States on the national lines under 6302.31 and 6302.21 is 11.9%, 20.9%, 3.8% or 6.7%, depending on the line. Import VAT or sales tax is charged on top, and de minimis rules can change what is due; the landed cost calculator works it out for a shipment."
      ]
    },
    {
      "id": "similar",
      "title": "Similar products",
      "text": [
        "Products in the same category as bed sheets, or classified under the same headings."
      ]
    },
    {
      "id": "check",
      "title": "Check your exact product",
      "text": [
        "Describe your product, or paste its page, and the classifier suggests the code in the tariff of the United States with its reasons."
      ]
    },
    {
      "id": "note",
      "title": "Classification depends on the exact product",
      "text": [
        "The right code depends on what the product is made of, how it is made and what it is for, so two products sold as bed sheets can fall under different codes.",
        "Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "The legal texts are from the HS2022 Harmonized System release, live on border.bot since 11 October 2026.",
        "The national lines are from the tariff release of the United States (2026HTSRev21), live on border.bot since 9 October 2026.",
        "The duty rates are from the live rates release, live on border.bot since 9 October 2026.",
        "The conditions and questions on this page were written for bed sheets by border.bot and checked against those legal texts; the page changes when a new release goes live or the topic is reviewed again."
      ]
    }
  ],
  "data": {
    "type": "country-product-topic",
    "topic": {
      "slug": "bed-sheets",
      "name": "Bed sheets",
      "singular": "bed sheet",
      "plural": "bed sheets",
      "synonyms": [
        "sheets",
        "fitted sheet",
        "flat sheet",
        "duvet cover",
        "pillowcase",
        "bed linen"
      ],
      "category": {
        "id": "home-kitchen",
        "name": "Home and kitchen"
      }
    },
    "edition": "HS2022",
    "country": {
      "code": "US",
      "name": "United States",
      "slug": "united-states"
    },
    "ratesLive": true,
    "codes": [
      {
        "code": "630231",
        "role": "likely",
        "when": "it is not knitted, not printed, and cotton is the main material by weight",
        "legalText": "Other bed linen: Of cotton",
        "levels": [
          "Other bed linen",
          "Of cotton"
        ],
        "heading": {
          "code": "6302",
          "description": "Bed linen, table linen, toilet linen and kitchen linen"
        },
        "chapter": {
          "code": "63",
          "description": "Other made up textile articles; sets; worn clothing and worn textile articles; rags"
        }
      },
      {
        "code": "630221",
        "role": "likely",
        "when": "it is not knitted, is printed, and cotton is the main material by weight",
        "legalText": "Other bed linen, printed: Of cotton",
        "levels": [
          "Other bed linen, printed",
          "Of cotton"
        ],
        "heading": {
          "code": "6302",
          "description": "Bed linen, table linen, toilet linen and kitchen linen"
        },
        "chapter": {
          "code": "63",
          "description": "Other made up textile articles; sets; worn clothing and worn textile articles; rags"
        }
      },
      {
        "code": "630232",
        "role": "possible",
        "when": "it is not knitted, not printed, and man-made fibres are the main material by weight",
        "legalText": "Other bed linen: Of man-made fibres",
        "levels": [
          "Other bed linen",
          "Of man-made fibres"
        ],
        "heading": {
          "code": "6302",
          "description": "Bed linen, table linen, toilet linen and kitchen linen"
        },
        "chapter": {
          "code": "63",
          "description": "Other made up textile articles; sets; worn clothing and worn textile articles; rags"
        }
      },
      {
        "code": "630222",
        "role": "possible",
        "when": "it is not knitted, is printed, and man-made fibres are the main material by weight",
        "legalText": "Other bed linen, printed: Of man-made fibres",
        "levels": [
          "Other bed linen, printed",
          "Of man-made fibres"
        ],
        "heading": {
          "code": "6302",
          "description": "Bed linen, table linen, toilet linen and kitchen linen"
        },
        "chapter": {
          "code": "63",
          "description": "Other made up textile articles; sets; worn clothing and worn textile articles; rags"
        }
      },
      {
        "code": "630210",
        "role": "possible",
        "when": "it is knitted or crocheted",
        "legalText": "Bed linen, knitted or crocheted",
        "levels": [
          "Bed linen, knitted or crocheted"
        ],
        "heading": {
          "code": "6302",
          "description": "Bed linen, table linen, toilet linen and kitchen linen"
        },
        "chapter": {
          "code": "63",
          "description": "Other made up textile articles; sets; worn clothing and worn textile articles; rags"
        }
      }
    ],
    "questions": [
      {
        "about": "printing",
        "codes": [
          "630231",
          "630221"
        ],
        "question": "Is the fabric printed?"
      },
      {
        "about": "material",
        "codes": [
          "630231",
          "630232"
        ],
        "question": "Is cotton or man-made fibre the main material by weight?"
      },
      {
        "about": "construction",
        "codes": [
          "630231",
          "630210"
        ],
        "question": "Is the fabric knitted or woven?"
      }
    ],
    "lines": [
      {
        "code": "630231",
        "lines": [
          {
            "code": "6302313010",
            "description": "Pillowcases, other than bolster cases (360)",
            "levels": [
              "Other bed linen",
              "Of cotton",
              "Containing any embroidery, lace, braid, edging, trimming, piping or applique work",
              "Napped",
              "Pillowcases, other than bolster cases (360)"
            ],
            "general": {
              "code": "63023130",
              "dutyText": "11.9%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6302313020",
            "description": "Sheets (361)",
            "levels": [
              "Other bed linen",
              "Of cotton",
              "Containing any embroidery, lace, braid, edging, trimming, piping or applique work",
              "Napped",
              "Sheets (361)"
            ],
            "general": {
              "code": "63023130",
              "dutyText": "11.9%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6302313030",
            "description": "Bolster cases (360)",
            "levels": [
              "Other bed linen",
              "Of cotton",
              "Containing any embroidery, lace, braid, edging, trimming, piping or applique work",
              "Napped",
              "Bolster cases (360)"
            ],
            "general": {
              "code": "63023130",
              "dutyText": "11.9%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6302313040",
            "description": "Pillowcovers (369)",
            "levels": [
              "Other bed linen",
              "Of cotton",
              "Containing any embroidery, lace, braid, edging, trimming, piping or applique work",
              "Napped",
              "Pillowcovers (369)"
            ],
            "general": {
              "code": "63023130",
              "dutyText": "11.9%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6302313050",
            "description": "Other (362)",
            "levels": [
              "Other bed linen",
              "Of cotton",
              "Containing any embroidery, lace, braid, edging, trimming, piping or applique work",
              "Napped",
              "Other (362)"
            ],
            "general": {
              "code": "63023130",
              "dutyText": "11.9%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6302315010",
            "description": "Pillowcases, other than bolster cases (360)",
            "levels": [
              "Other bed linen",
              "Of cotton",
              "Containing any embroidery, lace, braid, edging, trimming, piping or applique work",
              "Not napped",
              "Pillowcases, other than bolster cases (360)"
            ],
            "general": {
              "code": "63023150",
              "dutyText": "20.9%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6302315020",
            "description": "Sheets (361)",
            "levels": [
              "Other bed linen",
              "Of cotton",
              "Containing any embroidery, lace, braid, edging, trimming, piping or applique work",
              "Not napped",
              "Sheets (361)"
            ],
            "general": {
              "code": "63023150",
              "dutyText": "20.9%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6302315030",
            "description": "Bolster cases (360)",
            "levels": [
              "Other bed linen",
              "Of cotton",
              "Containing any embroidery, lace, braid, edging, trimming, piping or applique work",
              "Not napped",
              "Bolster cases (360)"
            ],
            "general": {
              "code": "63023150",
              "dutyText": "20.9%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6302315040",
            "description": "Pillowcovers (369)",
            "levels": [
              "Other bed linen",
              "Of cotton",
              "Containing any embroidery, lace, braid, edging, trimming, piping or applique work",
              "Not napped",
              "Pillowcovers (369)"
            ],
            "general": {
              "code": "63023150",
              "dutyText": "20.9%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6302315050",
            "description": "Other (362)",
            "levels": [
              "Other bed linen",
              "Of cotton",
              "Containing any embroidery, lace, braid, edging, trimming, piping or applique work",
              "Not napped",
              "Other (362)"
            ],
            "general": {
              "code": "63023150",
              "dutyText": "20.9%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6302317010",
            "description": "Pillowcases, other than bolster cases (360)",
            "levels": [
              "Other bed linen",
              "Of cotton",
              "Other",
              "Napped",
              "Pillowcases, other than bolster cases (360)"
            ],
            "general": {
              "code": "63023170",
              "dutyText": "3.8%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6302317020",
            "description": "Sheets (361)",
            "levels": [
              "Other bed linen",
              "Of cotton",
              "Other",
              "Napped",
              "Sheets (361)"
            ],
            "general": {
              "code": "63023170",
              "dutyText": "3.8%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6302317030",
            "description": "Bolster cases (360)",
            "levels": [
              "Other bed linen",
              "Of cotton",
              "Other",
              "Napped",
              "Bolster cases (360)"
            ],
            "general": {
              "code": "63023170",
              "dutyText": "3.8%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6302317040",
            "description": "Pillowcovers (369)",
            "levels": [
              "Other bed linen",
              "Of cotton",
              "Other",
              "Napped",
              "Pillowcovers (369)"
            ],
            "general": {
              "code": "63023170",
              "dutyText": "3.8%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6302317050",
            "description": "Other (362)",
            "levels": [
              "Other bed linen",
              "Of cotton",
              "Other",
              "Napped",
              "Other (362)"
            ],
            "general": {
              "code": "63023170",
              "dutyText": "3.8%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6302319010",
            "description": "Pillowcases, other than bolster cases (360)",
            "levels": [
              "Other bed linen",
              "Of cotton",
              "Other",
              "Not napped",
              "Pillowcases, other than bolster cases (360)"
            ],
            "general": {
              "code": "63023190",
              "dutyText": "6.7%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6302319020",
            "description": "Sheets (361)",
            "levels": [
              "Other bed linen",
              "Of cotton",
              "Other",
              "Not napped",
              "Sheets (361)"
            ],
            "general": {
              "code": "63023190",
              "dutyText": "6.7%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6302319030",
            "description": "Bolster cases (360)",
            "levels": [
              "Other bed linen",
              "Of cotton",
              "Other",
              "Not napped",
              "Bolster cases (360)"
            ],
            "general": {
              "code": "63023190",
              "dutyText": "6.7%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6302319040",
            "description": "Pillowcovers (369)",
            "levels": [
              "Other bed linen",
              "Of cotton",
              "Other",
              "Not napped",
              "Pillowcovers (369)"
            ],
            "general": {
              "code": "63023190",
              "dutyText": "6.7%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6302319050",
            "description": "Other (362)",
            "levels": [
              "Other bed linen",
              "Of cotton",
              "Other",
              "Not napped",
              "Other (362)"
            ],
            "general": {
              "code": "63023190",
              "dutyText": "6.7%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          }
        ]
      },
      {
        "code": "630221",
        "lines": [
          {
            "code": "6302213010",
            "description": "Pillowcases, other than bolster cases (360)",
            "levels": [
              "Other bed linen, printed",
              "Of cotton",
              "Containing any embroidery, lace, braid, edging, trimming, piping or applique work",
              "Napped",
              "Pillowcases, other than bolster cases (360)"
            ],
            "general": {
              "code": "63022130",
              "dutyText": "11.9%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6302213020",
            "description": "Sheets (361)",
            "levels": [
              "Other bed linen, printed",
              "Of cotton",
              "Containing any embroidery, lace, braid, edging, trimming, piping or applique work",
              "Napped",
              "Sheets (361)"
            ],
            "general": {
              "code": "63022130",
              "dutyText": "11.9%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6302213030",
            "description": "Bolster cases (360)",
            "levels": [
              "Other bed linen, printed",
              "Of cotton",
              "Containing any embroidery, lace, braid, edging, trimming, piping or applique work",
              "Napped",
              "Bolster cases (360)"
            ],
            "general": {
              "code": "63022130",
              "dutyText": "11.9%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6302213040",
            "description": "Pillowcovers (369)",
            "levels": [
              "Other bed linen, printed",
              "Of cotton",
              "Containing any embroidery, lace, braid, edging, trimming, piping or applique work",
              "Napped",
              "Pillowcovers (369)"
            ],
            "general": {
              "code": "63022130",
              "dutyText": "11.9%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6302213050",
            "description": "Other (362)",
            "levels": [
              "Other bed linen, printed",
              "Of cotton",
              "Containing any embroidery, lace, braid, edging, trimming, piping or applique work",
              "Napped",
              "Other (362)"
            ],
            "general": {
              "code": "63022130",
              "dutyText": "11.9%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6302215010",
            "description": "Pillowcases, other than bolster cases (360)",
            "levels": [
              "Other bed linen, printed",
              "Of cotton",
              "Containing any embroidery, lace, braid, edging, trimming, piping or applique work",
              "Not napped",
              "Pillowcases, other than bolster cases (360)"
            ],
            "general": {
              "code": "63022150",
              "dutyText": "20.9%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6302215020",
            "description": "Sheets (361)",
            "levels": [
              "Other bed linen, printed",
              "Of cotton",
              "Containing any embroidery, lace, braid, edging, trimming, piping or applique work",
              "Not napped",
              "Sheets (361)"
            ],
            "general": {
              "code": "63022150",
              "dutyText": "20.9%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6302215030",
            "description": "Bolster cases (360)",
            "levels": [
              "Other bed linen, printed",
              "Of cotton",
              "Containing any embroidery, lace, braid, edging, trimming, piping or applique work",
              "Not napped",
              "Bolster cases (360)"
            ],
            "general": {
              "code": "63022150",
              "dutyText": "20.9%",
              "startDate": null,
              "endDate": null,
              "unit": null
            },
            "measures": []
          },
          {
            "code": "6302215040",
            "description": "Pillowcovers (369)",
            "levels": [
              "Other bed linen, printed",
              "Of cotton",
              "Containing any embroidery, lace, braid, edging, trimming, piping or applique work",
              "Not napped",
              "Pillowcovers (369)"
            ],
            "general": {
              "code": "63022150",
              "dutyText": "20.9%",
              "startDate": null,
              "endDate": null,
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