HS 630231 Other bed linen
Quick Answer: Other bed linen imported under HS 630231 enters the UK at 12.00%, the EU at 12.00%, and the US at a range of rates, including 6.7% and 25%, with certain trade agreements offering duty-free entry. This classification covers bed linen, such as sheets, pillowcases, and duvet covers, that are not specifically classified elsewhere, and are made of cotton. Importers should be aware of the varying duty rates across major markets and consult specific trade agreements for potential preferential treatment. CustomTariffs aggregates this data to assist trade professionals.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6302310000 | 12.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6302310000 | 12.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6302317010 | — | — | ["No.","kg"] |
| 6302317020 | — | — | ["No.","kg"] |
| 6302319010 | — | — | ["No.","kg"] |
| 6302317030 | — | — | ["No.","kg"] |
| 6302317040 | — | — | ["No.","<u>kg</u>"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 6302.31?
Imports of Other bed linen may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 12 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 630231 cover?
This subheading covers other bed linen, not knitted or crocheted, made of cotton. According to the World Customs Organization's Harmonized System Nomenclature, this includes items such as sheets, pillowcases, duvet covers, and fitted sheets, provided they are primarily made of cotton and are not of a knitted or crocheted construction. The USITC Harmonized Tariff Schedule and the EU TARIC database confirm this scope, focusing on woven cotton fabrics for bedding purposes.
What falls outside HS 630231?
The following products are excluded from HS 630231: bed linen made from synthetic or artificial fibers, knitted or crocheted bed linen, and bed linen made of silk or wool. Items like blankets, quilts, comforters, and sleeping bags are also classified elsewhere, typically under HS 6304. Furthermore, table linen and kitchen linen, even if made of cotton, are not covered by this subheading and fall under different HS codes.
What are common classification mistakes for HS 630231?
A common error is misclassifying bed linen made from cotton blends where synthetic or artificial fibers constitute a significant portion of the material. According to General Rule of Interpretation (GRI) 3(b), where goods are composed of different materials or components, classification is determined by the essential character of the goods. Importers may also mistakenly classify knitted or crocheted bed linen under this heading, which should be classified under HS 630240.
How should importers classify products under HS 630231?
The correct procedure for classifying bed linen under HS 630231 involves a multi-step process. First, determine if the item is bed linen. Second, ascertain if it is knitted or crocheted; if so, it is excluded. Third, identify the primary fiber content; if it is 100% cotton or predominantly cotton, it is likely to fall under this subheading. Finally, consult the official tariff schedules of the importing country, such as the USITC HTS or EU TARIC, for precise definitions and any specific notes.
How is the duty calculated for products under HS 630231?
A set of two 100% cotton pillowcases weighing 0.5 kg and declared at a customs value of $25.00 USD would attract a US duty of $3.75. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem applied to the declared customs value ($25.00 × 0.15 = $3.75). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 630231?
Several free trade agreements may reduce the applicable duty rate for HS 630231, including the United States-Mexico-Canada Agreement (USMCA), which offers duty-free entry for qualifying goods originating from Canada or Mexico. The United Kingdom's Free Trade Agreement with the EU also provides for preferential rates, often resulting in duty-free status for goods originating in the EU. Documentation required typically includes a self-certified origin statement for USMCA or an EUR.1 movement certificate for EU/UK preferences.
```Which HS Codes Are Related?
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FAQ
What are the primary duty rates applicable to HS code 630231, 'Other bed linen, of cotton'?
The Most Favored Nation (MFN) duty rate for HS code 630231 is typically 12.00% ad valorem. However, preferential duty rates are available for goods originating from countries with trade agreements with the importing nation. For example, under certain agreements, duty rates can be Free (e.g., from Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), Singapore (SG)). It is crucial to consult the specific tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule, the EU TARIC database, or the UK Trade Tariff, for the most accurate and up-to-date rates applicable to your specific origin country.
How is the duty for HS code 630231 calculated, and can you provide an example?
The duty for HS code 630231 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if the MFN duty rate is 12.00% and you import bed linen valued at $10,000 USD, the duty would be calculated as: $10,000 (Value) × 12.00% (Duty Rate) = $1,200 USD (Duty Amount). Some tariffs may also include specific duties (per unit) or a combination of ad valorem and specific duties, depending on the product and origin. Always verify the exact duty calculation method in the importing country's tariff schedule.
What are the key classification criteria for bed linen to fall under HS code 630231?
HS code 630231 specifically covers 'Other bed linen, of cotton'. This means the primary classification criterion is the material composition. The goods must be primarily made of cotton. 'Bed linen' generally includes items such as bed sheets, pillowcases, duvet covers, fitted sheets, and mattress protectors intended for use on beds. Items made from other textile materials (e.g., synthetic fibers, linen, silk) would be classified under different subheadings within Chapter 63. The 'other' designation implies it covers bed linen not specifically listed in preceding subheadings within 6302, provided it meets the cotton composition requirement.
What documentation is typically required for importing goods classified under HS code 630231?
Standard import documentation for HS code 630231 includes a commercial invoice, a packing list, and a bill of lading or air waybill. Crucially, to benefit from preferential duty rates under trade agreements, an 'Origin Certificate' or a 'Declaration of Origin' is usually required. This document, often completed by the exporter and sometimes validated by a customs authority or chamber of commerce in the exporting country, certifies that the goods meet the rules of origin stipulated in the relevant trade agreement. Importers and customs brokers should also be prepared to provide product specifications and potentially textile composition declarations if requested by customs authorities.
Which common trade agreements might offer preferential duty rates for HS code 630231, and how can I verify eligibility?
Several trade agreements can provide preferential duty rates for HS code 630231. Examples include agreements between the US and countries like South Korea (KORUS FTA), Australia (AUSFTA), and Chile (CLTCA). The EU has agreements with numerous countries, and the UK has its own set of trade deals post-Brexit. To verify eligibility, you must: 1. Identify the country of origin of your bed linen. 2. Determine if a trade agreement exists between that country and the importing country. 3. Consult the specific 'Rules of Origin' for that agreement, as these dictate the criteria (e.g., percentage of local content, specific manufacturing processes) that the goods must meet to qualify for preferential treatment. Official government trade websites (e.g., USITC, European Commission's DG TRADE, UK Department for International Trade) and the importing country's customs authority are the authoritative sources for this information.