HS 630239 Of other textile materials
Quick Answer: Bed linen of other textile materials, not specified elsewhere, enters the UK at 12.00%, the EU at 12.00%, and the US with a Most Favored Nation (MFN) rate of 90%, though preferential rates apply for certain trading partners. This classification is for bed linen, such as sheets, pillowcases, and duvet covers, made from textile materials other than cotton, synthetic or artificial fibers. Importers should carefully verify the specific textile composition to ensure correct classification, as variations can lead to different duty rates. According to CustomTariffs data, understanding these nuances is crucial for accurate customs declarations and avoiding potential penalties.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6302390000 | — | — | — |
| 6302392000 | 12.00 % | — | — |
| 6302399000 | 12.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 6302392000 | 12.00 % | — | — |
| 6302390000 | 12.00 % | — | — |
| 6302399000 | 12.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 63023900 | 4.3% | Free (15 programs) | — |
| 6302390010 | — | — | ["No.","<u>kg</u>"] |
| 6302390020 | — | — | ["No.","kg"] |
| 6302390030 | — | — | ["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 6302.39?
Imports of Of other textile materials 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 13 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 630239 cover?
This subheading covers bed linen, table linen, toilet linen, and kitchen linen, not knitted or crocheted, made of textile materials other than cotton or man-made fibers. According to the World Customs Organization's Harmonized System Nomenclature, this includes items like sheets, pillowcases, tablecloths, napkins, towels, and dishcloths manufactured from materials such as silk, wool, linen, or other vegetable fibers (excluding cotton). The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database provide further detail on specific product types falling under this category, emphasizing the material composition as the primary determinant.
What falls outside HS 630239?
The following products are excluded from HS 630239: bed linen, table linen, toilet linen, and kitchen linen that are knitted or crocheted, as these are classified under different headings. Additionally, items made predominantly of cotton or man-made fibers, even if they are of the same types of household linen, are classified elsewhere. For instance, cotton towels fall under 6302.22, and synthetic fiber tablecloths would be classified under 6302.32, highlighting the importance of material composition and construction method for accurate classification.
What are common classification mistakes for HS 630239?
A common error is misinterpreting the primary textile material when the item is made of a blend. General Rule of Interpretation (GRI) 3(b) for the interpretation of the Harmonized System dictates that goods composed of different materials are to be classified as if they consisted of the material or component which gives them their essential character. Importers may incorrectly classify a linen-silk blend as 630239 if silk is not considered the essential character, or they might overlook the "not knitted or crocheted" requirement, leading to misclassification.
How should importers classify products under HS 630239?
The correct procedure for classifying products under HS 630239 involves a systematic approach. First, determine if the product is bed linen, table linen, toilet linen, or kitchen linen. Second, confirm that the product is not knitted or crocheted. Third, identify the primary textile material. If the material is not cotton or a man-made fiber, and it fits the description of household linen, then 630239 is likely applicable. Consulting the Explanatory Notes to the Harmonized System and specific national tariff databases like the USITC HTS or EU TARIC is crucial for definitive classification.
How is the duty calculated for products under HS 630239?
A set of 100% linen napkins weighing 2.5 kg and declared at a customs value of $500 USD would attract a US duty of $37.50. This is calculated using the Most Favored Nation (MFN) duty rate of 15% ad valorem, applied to the declared customs value. The calculation is: 15% of $500 USD = $75.00. However, if the duty were based on weight, and the rate was $15 per kg, the duty would be $15/kg * 2.5 kg = $37.50. This example uses a hypothetical ad valorem rate for illustrative purposes, as specific rates vary by jurisdiction and product details, referencing the USITC Harmonized Tariff Schedule.
Which trade agreements reduce duties for HS 630239?
Several free trade agreements may reduce the applicable duty rate for HS 630239, 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. The Generalized System of Preferences (GSP) may also offer reduced or Free duty rates for eligible products from designated 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 agreement and importing country's regulations.
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FAQ
What is the import duty for bed linen classified under HS code 630239, 'Of other textile materials'?
The Most Favored Nation (MFN) duty rate for bed linen classified under HS code 630239 is typically 12.00% ad valorem. However, preferential duty rates may apply under various trade agreements. For instance, goods originating from Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), and Singapore (SG) might benefit from reduced or free entry, as indicated by 'Free' rates for these specific origins. It is crucial to consult the latest tariff schedule for the importing country (e.g., USITC Harmonized Tariff Schedule, EU TARIC, or UK Trade Tariff) to confirm the applicable rate based on the origin of the goods.
How is the duty calculated for HS code 630239, and can you provide an example?
The duty for HS code 630239 is generally calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if a shipment of bed linen classified under 630239 has a customs value of $10,000 and the applicable MFN duty rate is 12.00%, the calculated duty would be $10,000 \times 0.12 = $1,200. Always ensure the customs value is correctly determined according to international valuation rules (e.g., WTO Agreement on the Implementation of Article VII of the General Agreement on Tariffs and Trade 1994).
What are the key classification criteria for bed linen to fall under HS code 630239?
HS code 630239 covers bed linen, table linen, toilet linen, and kitchen linen, 'of other textile materials.' This means that if the bed linen is not made from cotton (Chapter 63, heading 6302.10 or 6302.22) or synthetic fibers (Chapter 63, heading 6302.21), it would likely be classified here. The 'other textile materials' typically include those not specified in preceding headings, such as those of flax, ramie, or other vegetable textile fibers, or even certain artificial fibers not covered elsewhere. The composition of the fabric is the primary determinant for classification within Chapter 63.
What documentation is typically required for importing goods under HS code 630239?
Standard import documentation for HS code 630239 generally includes a commercial invoice, packing list, and bill of lading or air waybill. Depending on the origin and the importing country's regulations, a certificate of origin may be required to claim preferential duty rates under trade agreements. For textile goods, specific country regulations might also necessitate declarations regarding fiber content, country of origin labeling, and compliance with safety standards. Importers should consult the customs authority of the destination country for a comprehensive list of required documents.
Which trade agreements commonly offer preferential duty rates for HS code 630239?
Several trade agreements can provide preferential duty rates for goods under HS code 630239. For example, the United States has agreements with countries like Chile (USCMA - formerly CAFTA-DR, though specific provisions may vary), South Korea (KORUS FTA), and others that may offer reduced or free entry. The European Union's TARIC system details preferential rates under its numerous Free Trade Agreements (FTAs) with countries like Canada, Japan, and various Mediterranean nations. The UK also has its own set of FTAs post-Brexit. It is essential to verify the specific rules of origin for each agreement to ensure eligibility for preferential treatment.