Customs Tariff of Canada · tariff item · HS 6302.32
6302.32.00.20: Man-made fibre bed linen: Bed sheets and pillow case sets
Man-made fibre bed linen
✓ 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:
- 6302.32.00 Of man-made fibres
- 6302.32.00.20 Bed sheets 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
6302.32 Bed linen, table linen, toilet linen and kitchen linen: other bed linen, of man-made fibres
UK 6% – 12% Third-country duty 2 tariff lines · average 9% 
EU 6.9% – 12% Third-country duty 2 tariff lines · average 9.4% 
Türkiye 6.9% – 12% Third-country duty 2 tariff lines · average 9.4% 
USA 11.4% – 14.9% General (MFN) 2 tariff lines · average 13.2% 
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 5.3% General (MFN) 2 tariff lines 
Taiwan 10% General (MFN) 1 tariff line 
GCC 5% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 1 tariff line 
Norway 7% – 10.7% General (MFN) 2 tariff lines · average 8.9% 
North Macedonia 15% General (MFN) 2 tariff lines 
Nigeria 20% General (MFN) 1 tariff line Canada lines: 6302.32
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.
- N338827 U.S. CBP
The tariff classification of a pillowcase from India
- N326305 U.S. CBP
The tariff classification, country of origin and marking of an eye mask and pillowcase; 19 CFR 102.21(c)(2); tariff shift
- N324787 U.S. CBP
Classification of two Mod Elephant bedding sets made in China
- N318864 U.S. CBP
The tariff classification of a pillowcase and sheet set from China
- 600011008 HMRC
A multi-layer quilted protective pillowcase, measuring 74cm x 48cm. The outer layer is made of 100% polyester woven fabric, the middle layer is of 100% polyester wadding material and the inner layer is made of 100% polypropylene. The breakdown of proportions of the product are 40% woven polyester…
11 rulings in total for this code
Legal notes
Tariff item 6302.32.00.20 is a line of the Customs Tariff of Canada under HS subheading 6302.32 (bed linen, table linen, toilet linen and kitchen linen).
The MFN tariff rate is 18%, and quantities are declared in NMB.
For the same subheading, the UK duty is 6%–12%, the EU duty is 6.9%–12%, the Türkiye duty is 6.9%–12%, the US duty is 11.4%–14.9%, 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 5.3%, the Taiwan duty is 10%, the GCC duty is 5%, the Switzerland duty is free, the Norway duty is 7%–10.7%, the North Macedonia duty is 15% and the Nigeria duty is 20%.
Canada imported goods of subheading 6302.32 worth US$72m in 2024; the largest supplier was China.
Questions and answers
What is the Canada import duty for tariff item 6302.32.00.20?
The MFN tariff rate in the Customs Tariff of Canada is 18%; 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 6302.32 as a whole, the largest supplier in 2024 was China (US$44m), followed by Cambodia.