100% Cotton Queen Fitted Sheet

A fitted bed sheet made entirely from cotton fabric, designed to fit queen-sized mattresses with deep pockets for secure placement. It falls under HTS 6302.31.9050 as other bed linen of cotton that is not napped, excluding specific types like pillowcases or duvet covers. This classification applies to plain, unfinished bed sheets without embroidery or applique.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China6.7%+17.5%24.2%
🇲🇽Mexico6.7%+10.0%16.7%
🇨🇦Canada6.7%+10.0%16.7%
🇩🇪Germany6.7%+10.0%16.7%
🇯🇵Japan6.7%+10.0%16.7%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

6302.32.20Lower: 21.4% vs 24.2%

If made from man-made fibers exceeding 85% composition

Bed linen primarily of synthetic fibers like polyester shifts to the man-made fiber subheading in 6302.32.

6302.21.90Same rate: 24.2%

If printed or with embroidered motifs

Printed or ornamented bed linen of cotton is classified separately under 6302.21, not the plain 'other' category.

6304.92.00.00Lower: 23.8% vs 24.2%

If sold as part of a bedding set including pillowcases

Complete bedding sets (e.g., sheet + pillow sham) are classified as sets under 6304.92 rather than individual bed linen pieces.

Not sure which classification is right?

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Import Tips & Compliance

Verify cotton content exceeds 85% via lab tests for accurate classification under Chapter 63; blends may shift to 6302.32

Include detailed invoices specifying thread count, size, and 'not napped' status to prevent misclassification as knitted goods

Ensure country-of-origin labeling complies with FTC rules; watch for anti-dumping duties on Indian or Pakistani cotton textiles

Related Products under HTS 6302.31.90.50

Organic Cotton Twin Flat Sheet

A flat top sheet crafted from certified organic cotton, suitable for twin beds without any napping or knitting. Classified in HTS 6302.31.9050 as other plain-woven cotton bed linen, distinct from table or kitchen linens. It meets the 'other' criteria for non-specific bed sheets without decorative features.

Percale Cotton King Duvet Cover

A lightweight, crisp percale weave cotton duvet cover for king-size comforters, closed with button closures. It qualifies under HTS 6302.31.9050 for other non-napped cotton bed linen, as it functions primarily as protective bed covering. Excludes sets or ornamented varieties.

Egyptian Cotton Full Pillow Protector

An encasing pillow protector made from high-thread-count Egyptian cotton to shield against allergens, fully zippered. Falls under HTS 6302.31.9050 as other cotton bed linen, not napped, specifically for pillow protection rather than standard cases. Distinguished from table or toilet linens.

Brushed Cotton California King Sheet Set Top Sheet

The flat top sheet component from a brushed cotton set for California king beds, providing soft warmth without full napping. Classified in HTS 6302.31.9050 as other non-napped cotton bed linen when imported separately. Not for kitchen or table use.

Sateen Weave Cotton XL Twin Bed Sheet

A smooth sateen cotton sheet for extra-long twin mattresses, offering a silky feel without napping. HTS 6302.31.9050 covers this as other plain cotton bed linen for specific sizing. Excludes worn or Chapter 56-62 goods per notes.

Plain Woven Cotton Mattress Pad Cover

A removable cotton cover for quilted mattress pads, plain woven and not napped for easy cleaning. Under HTS 6302.31.9050 as other bed linen of cotton, protecting the pad beneath fitted sheets. Not coated or impregnated per subheading notes.