HS 630232 Of man-made fibres
Quick Answer: Bed linen of man-made fibres imported under HS 630232 enters the UK at rates up to 12.00%, the EU at rates up to 12.00%, and the US at rates up to 14.9% or duty-free for certain trade agreements. This code specifically covers bed linen, such as sheets, pillowcases, and duvet covers, manufactured from synthetic or artificial fibers. Importers should be aware that the specific duty rate can vary significantly based on the exact material composition and the importing country's preferential trade agreements. CustomTariffs aggregates this data, highlighting the importance of verifying the precise tariff line and applicable rates for each shipment to ensure accurate customs declarations and duty payments.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6302320000 | — | — | — |
| 6302321000 | 6.00 % | — | — |
| 6302329000 | 12.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6302320000 | — | — | — |
| 6302329000 | 12.00 % | — | — |
| 6302321000 | 6.90 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6302321030 | — | — | ["No.","<u>kg</u>"] |
| 6302321040 | — | — | ["No.","<u>kg</u>"] |
| 6302321050 | — | — | ["No.","<u>kg</u>"] |
| 6302321060 | — | — | ["No.","<u>kg</u>"] |
| 63023210 | 14.9% | Free (14 programs) | — |
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 6302.32?
Imports of Of man-made fibres 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 630232 cover?
This subheading covers bed linen, table linen, toilet linen, and kitchen linen, specifically those made of man-made fibres, as defined by the World Customs Organization (WCO) Harmonized System (HS) Nomenclature. According to the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this includes items such as sheets, pillowcases, duvet covers, tablecloths, napkins, towels, and dishcloths, provided their predominant fibre content is synthetic or artificial. The key criterion is the material composition, excluding items primarily composed of natural fibres.
What falls outside HS 630232?
The following products are excluded from HS 630232: bed linen, table linen, toilet linen, and kitchen linen made predominantly from natural fibres like cotton or linen, which are classified under other subheadings within heading 6302. Additionally, finished articles of textile materials that are not specifically enumerated as linen (e.g., curtains, upholstery fabrics, or clothing) are classified elsewhere in Chapter 63 or other relevant chapters based on their specific nature and function, as per General Interpretative Rule 1.
What are common classification mistakes for HS 630232?
A common error is misidentifying the predominant fibre content when a textile article is made from a blend of man-made and natural fibres. General Interpretative Rule 3(b) dictates that if an article is composed of different materials or components, it shall be classified as if it consisted of the material or component which gives to the essential character of the goods. Importers may incorrectly classify blended items based on a minor fibre component rather than the one imparting the essential character, leading to incorrect duty rates.
How should importers classify products under HS 630232?
The correct procedure for classifying products under HS 630232 involves a meticulous examination of the product's material composition. Importers and customs brokers must first determine the fibre content of the textile article, identifying whether man-made fibres are predominant. Consulting the WCO HS Explanatory Notes and the specific national tariff schedules, such as the USITC HTS or the UK Trade Tariff, is crucial. If the article is bed linen, table linen, toilet linen, or kitchen linen and is primarily of man-made fibres, then 630232 is the appropriate classification.
How is the duty calculated for products under HS 630232?
A set of 100% polyester bed sheets weighing 1.5 kg and declared at a customs value of $50.00 USD would attract a US Most Favored Nation (MFN) duty of $7.50. This is calculated using the MFN rate of 5.0% ad valorem published in the USITC Harmonized Tariff Schedule (HTS 2023), applied to the declared value: 5.0% × $50.00 = $2.50, and an additional specific duty of $5.00 per kg: $5.00/kg × 1.5 kg = $7.50, totaling $10.00. (Note: This is a hypothetical example for illustrative purposes; actual rates and calculations may vary.)
Which trade agreements reduce duties for HS 630232?
Several free trade agreements may reduce the applicable duty rate for HS 630232, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying goods originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or Free duty rates for eligible goods from developing countries. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific jurisdiction and agreement.
```Which HS Codes Are Related?
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FAQ
What are the typical import duty rates for HS code 630232 (bed linen, of man-made fibres)?
The Most Favored Nation (MFN) duty rate for HS code 630232 can vary significantly by importing country. For example, in the United States, the general rate is 6.9% ad valorem. In the European Union, under the TARIC system, the rate is often 12.00% ad valorem. The United Kingdom's Trade Tariff typically lists a rate of 6.00% ad valorem. It is crucial to consult the specific tariff schedule of the destination country for the definitive rate applicable to your shipment.
How is the import duty for HS code 630232 calculated, and can you provide an example?
Import duty for HS code 630232 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For instance, if you import bed linen valued at $10,000 USD and the applicable duty rate is 6.9% (like the U.S. MFN rate), the duty would be $10,000 * 0.069 = $690. Some countries may also apply specific duties based on weight or other units, or a combination of ad valorem and specific duties. Always verify the duty calculation basis in the destination country's tariff.
What are the key criteria for classifying bed linen under HS code 630232, specifically 'of man-made fibres'?
To fall under HS code 630232, the bed linen must be made predominantly from man-made fibres. Man-made fibres include synthetic fibres (like polyester, nylon, acrylic) and artificial fibres (like rayon, modal, lyocell). The classification hinges on the fibre composition. If the textile is a blend, the fibre that constitutes the highest percentage by weight will determine its classification. For example, bed sheets made of 80% polyester and 20% cotton would be classified as 'of man-made fibres'. Consult Chapter 50-63 of the Harmonized System Nomenclature for detailed rules on textile composition and classification.
Which trade agreements offer preferential duty rates for HS code 630232, and what documentation is needed?
Preferential duty rates for HS code 630232 are available under various Free Trade Agreements (FTAs). For example, the United States has FTAs with countries like Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), and Singapore (SG), which may offer duty-free or reduced rates. To claim these preferential rates, importers typically need to provide a Certificate of Origin (COO) or a declaration of origin from the exporter, certifying that the goods meet the rules of origin stipulated in the specific trade agreement. Always check the specific requirements of the relevant FTA.
Are there any specific documentation requirements beyond a commercial invoice and packing list for importing bed linen under HS 630232?
While a commercial invoice, packing list, and bill of lading are standard, importing bed linen under HS 630232 may require additional documentation depending on the importing country's regulations. This can include a Certificate of Origin (especially if claiming preferential duty rates), and potentially compliance declarations related to textile composition, flammability standards, or safety regulations. Some countries may require specific labeling that indicates the fibre content and country of origin. It is advisable to consult the customs authority of the importing country or a customs broker for a comprehensive list of required documents.