Flat bed sheets of woven 100 percent cotton percale are printed with a floral pattern. They are not napped and carry no embroidery, lace, piping or other trim. Which ONE of the following is the correct classification?
The sheets belong in 6302.21.9020. Heading 6302 covers bed linen, and subheading 6302.21 is other bed linen, printed, of cotton; 6302.31 is the parallel subheading for bed linen that is not printed, so the print decides the 6-digit level. Within 6302.21, the 8-digit split first asks whether the article contains embroidery, lace, braid, edging, trimming, piping or applique work (6302.21.30 and .50), then whether it is napped (6302.21.70) or not napped (6302.21.90). Plain printed sheets without trim and not napped are 6302.21.90, suffix 20 for sheets. Source: HTSUS (2026 Basic Edition, as at 12 Oct 2026): heading 6302, subheading 6302.21.90, statistical suffix 20; subheading 6302.31.
Skipping the 'printed' split at the 6-digit level or choosing the trimmed or napped tariff item.
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