Customs Tariff of Canada · tariff item · HS 6302.31
6302.31.00.10: Cotton bed linen (not printed): Bed sheet and pillow case sets
Cotton bed linen (not printed)
✓ Can be used in a customs declaration Data: Customs Tariff of Canada, in force from 11 September 2026 · checked on 24 October 2026
- 6302 Bed linen, table linen, toilet linen and kitchen linen.
- 63023 Other bed linen:
- 6302.31.00 Of cotton
- 6302.31.00.10 Bed sheet and pillow case sets
What you pay
Importing into Canada
Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.
Same subheading in other tariffs
6302.31 Bed linen, table linen, toilet linen and kitchen linen: other bed linen, of cotton
UK 12% Third-country duty 1 tariff line 
EU 12% Third-country duty 1 tariff line 
Türkiye 12% Third-country duty 1 tariff line 
USA 3.8% – 20.9% General (MFN) 4 tariff lines · average 10.8% 
Mexico 35% General (MFN) 9 tariff lines 
Brazil 35% General (MFN) 1 tariff line 
Argentina 20% General (MFN) 15 tariff lines 
Peru 11% General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 4 tariff lines 
Japan 4.5% General (MFN) 1 tariff line 
Taiwan 10% General (MFN) 1 tariff line 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway 10.7% General (MFN) 1 tariff line 
North Macedonia 15% General (MFN) 1 tariff line 
Nigeria 20% General (MFN) 1 tariff line Canada lines: 6302.31
Binding rulings for similar goods
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N362388 U.S. CBP
The tariff classification of sheet set from China
- N335768 U.S. CBP
The tariff classification of bed linen sets from India
- N330714 U.S. CBP
The tariff classification of a pillowcase from China
- N324788 U.S. CBP
Classification of a Boho Fringe bedding set made in China
- 600009879 HMRC
A waterproof mattress protector to safeguard the mattress against liquid spills, bed bugs, dust mites, and allergens. This protective cover envelops the entire mattress and can easily be removed and replaced whenever necessary. The item is constructed by laminating and sewing layers of materials…
24 rulings in total for this code
Legal notes
Tariff item 6302.31.00.10 is a line of the Customs Tariff of Canada under HS subheading 6302.31 (bed linen, table linen, toilet linen and kitchen linen).
The MFN tariff rate is 17%, and quantities are declared in NMB.
For the same subheading, the UK duty is 12%, the EU duty is 12%, the Türkiye duty is 12%, the US duty is 3.8%–20.9%, the Mexico duty is 35%, the Brazil duty is 35%, the Argentina duty is 20%, the Peru duty is 11%, the New Zealand duty is 5%, the Japan duty is 4.5%, the Taiwan duty is 10%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is 10.7%, the North Macedonia duty is 15% and the Nigeria duty is 20%.
Canada imported goods of subheading 6302.31 worth US$156m in 2024; the largest supplier was India.
Questions and answers
What is the Canada import duty for tariff item 6302.31.00.10?
The MFN tariff rate in the Customs Tariff of Canada is 17%; the supplementary unit is NMB. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.
Where does Canada import these goods from?
For subheading 6302.31 as a whole, the largest supplier in 2024 was India (US$71m), followed by China.