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.

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.

6302.31Same rate: 24.2%

If explicitly napped or with pile

Napped cotton bed linen has its own subheading distinguishing surface texture.

6304.91.01Lower: 23.3% vs 24.2%

If knitted rather than woven construction

Knitted cotton bedding sets fall under 6304.91, per Chapter 63 exclusions.

9404.90Lower: 17.3% vs 24.2%

If fitted permanently to a bed frame

Bed frame dust ruffles or valances are bedding furniture in Chapter 94.

Not sure which classification is right?

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Import Tips & Compliance

Document 'brushed but not napped' finish via swatch samples if challenged by CBP

Separate set components in invoices to classify individually, not as 6304 sets

Monitor UFLPA for forced labor risks in cotton supply chains from certain regions

Related Products under HTS 6302.31.90.50

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.

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.

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.