Subheading · Chapter 63 · Heading 6302

6302.31: Bed linen, table linen, toilet linen and kitchen linen: other bed linen, of cotton

Cotton bed linen (not printed)

Official description Of cotton

6302.31 is the HS subheading for cotton bed linen (not printed), under heading 6302 in chapter 63.

Importing into Country of origin

What you pay

Importing into UK

Customs duty 12% standard rate depends on the country of origin

Additional duties and charges 2 additional measures Import requirements: 2

VAT 20.00 % import VAT

Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →

6302 31 00 00 Of cotton 12%

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 2

Additional dutyAdditional duties 35%
Applies to goods from
Belarus, Russia

Legal act
2022 No. 598
Documents
- 9014
Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
Applies to goods from
all countries

Legal act
2020 No. 1431
Documents
- C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)

Import requirements 2

Import controlRestriction on entry into free circulation
Applies to goods from
Ukraine

Legal act
S.I. 2022/395
Documents
- 9009
- 9010
- 9017
Import controlRestriction on entry into free circulation
Applies to goods from
North Korea

Legal act
S.I. 2019/411
Documents
- Y084 Derogation from import prohibition by virtue of Article 16i (1) of Council Regulation (EU) 2017/1509

Preferential rates by country

Agreement or scheme	Countries	Rate
standard rate (no agreement)	—	12%
DCTS Comprehensive	Afghanistan, Angola, Bangladesh, Benin and 38 more Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia	Free
European Union (including code "EU")	Austria, Belgium, Bulgaria, Croatia and 23 more Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden	Free
DCTS Enhanced	Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu	Free
CARIFORUM	Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago	Free
OCTs (Overseas Countries and Territories)	Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands	Free
Central America	Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama	Free
SADC EPA	Botswana, Eswatini, Lesotho, Mozambique, Namibia	Free
Eastern and Southern Africa States	Madagascar, Mauritius, Seychelles, Zimbabwe	Free
CPTPP	Brunei, Malaysia	Free
UK–Andorra agreement	Andorra	Free
UK–Albania agreement	Albania	Free
UK–Australia agreement	Australia	Free
UK–Canada agreement	Canada	Free
UK–Switzerland agreement	Switzerland	Free
UK–Côte d’Ivoire agreement	Côte d’Ivoire	Free
UK–Chile agreement	Chile	Free
UK–Cameroon agreement	Cameroon	Free
UK–Colombia agreement	Colombia	Free
UK–Ceuta & Melilla agreement	Ceuta & Melilla	Free
UK–Ecuador agreement	Ecuador	Free
UK–Egypt agreement	Egypt	Free
UK–Fiji agreement	Fiji	Free
UK–Faroe Islands agreement	Faroe Islands	Free
UK–Georgia agreement	Georgia	Free
UK–Ghana agreement	Ghana	Free
UK–Israel agreement	Israel	Free
UK–India agreement	India	Free
UK–Iceland agreement	Iceland	Free
UK–Jordan agreement	Jordan	Free
UK–Japan agreement	Japan	Free
UK–Kenya agreement	Kenya	Free
UK–South Korea agreement	South Korea	Free
UK–Lebanon agreement	Lebanon	Free
UK–Liechtenstein agreement	Liechtenstein	Free
UK–Morocco agreement	Morocco	Free
UK–Moldova agreement	Moldova	Free
UK–North Macedonia agreement	North Macedonia	Free
UK–Mexico agreement	Mexico	Free
UK–Norway agreement	Norway	Free
UK–New Zealand agreement	New Zealand	Free
UK–Peru agreement	Peru	Free
UK–Papua New Guinea agreement	Papua New Guinea	Free
UK–Palestinian Territories agreement	Palestinian Territories	Free
UK–Serbia agreement	Serbia	Free
UK–Solomon Islands agreement	Solomon Islands	Free
UK–Singapore agreement	Singapore	Free
UK–San Marino agreement	San Marino	Free
UK–Tunisia agreement	Tunisia	Free
UK–Türkiye agreement	Türkiye	Free
UK–Ukraine agreement	Ukraine	Free
UK–Vietnam agreement	Vietnam	Free
UK–Samoa agreement	Samoa	Free
UK–Kosovo agreement	Kosovo	Free
UK–South Africa agreement	South Africa	Free
DCTS Standard	Indonesia	9.6%

UK: imports by month

last 12 months£195.2m+3.6% · previous 12 months

Average import price£6.34 per kg

Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

Country	Value	Share	Change
Pakistan	£117.8m	60.3%	+2.3%
India	£29.4m	15.1%	+6.4%
Bangladesh	£13.9m	7.1%	+21.3%
China	£13.8m	7.1%	-0.2%
Portugal	£11.1m	5.7%	-11.1%
Türkiye	£2.6m	1.3%	+22.3%
Italy	£2.5m	1.3%	+7.9%
Bahrain	£1.7m	0.9%	+13.2%

Same subheading in other tariffs

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%

World trade in 2024

6302.31 · US$4bn

Trade value (US$) no reported trade < US$276kUS$276k+US$2m+US$21m+> US$179m

Exports: 155

Pakistan: US$1bn
China: US$769m
India: US$628m
Germany: US$181m
Portugal: US$179m
Bangladesh: US$123m
Türkiye: US$106m
Italy: US$91m
France: US$55m
Bahrain: US$50m
Czechia: US$47m
Poland: US$37m
United States: US$30m
Spain: US$29m
Vietnam: US$26m
Netherlands: US$21m
Romania: US$20m
Belgium: US$19m
Switzerland: US$13m
Denmark: US$13m
United Kingdom: US$13m
Cambodia: US$12m
Moldova: US$11m
Austria: US$8m
Sweden: US$7m
Tunisia: US$7m
Slovakia: US$7m
Albania: US$6m
Egypt: US$6m
Bulgaria: US$6m
Hungary: US$5m
Philippines: US$5m
Croatia: US$5m
Lithuania: US$4m
Uzbekistan: US$4m
Greece: US$4m
El Salvador: US$4m
Canada: US$2m
Kazakhstan: US$2m
South Africa: US$2m
Malaysia: US$2m
Paraguay: US$2m
Turkmenistan: US$2m
Slovenia: US$2m
Hong Kong SAR China: US$2m
Sri Lanka: US$2m
Russia: US$2m
Thailand: US$2m
Latvia: US$2m
United Arab Emirates: US$1m
Costa Rica: US$1m
Mexico: US$1m
Australia: US$1m
North Macedonia: US$1m
Brazil: US$1m
Estonia: US$1m
Israel: US$951k
Ukraine: US$908k
Kyrgyzstan: US$902k
Norway: US$874k

Top exporters

Rank	Country	Value	Share
1	Pakistan	US$1bn	33.1%
2	China	US$769m	19.8%
3	India	US$628m	16.2%
4	Germany	US$181m	4.7%
5	Portugal	US$179m	4.6%
6	Bangladesh	US$123m	3.2%
7	Türkiye	US$106m	2.7%
8	Italy	US$91m	2.4%
9	France	US$55m	1.4%
10	Bahrain	US$50m	1.3%

Top importers

Rank	Country	Value	Share
1	United States	US$945m	24.3%
2	Germany	US$314m	8.1%
3	France	US$274m	7.1%
4	Netherlands	US$212m	5.4%
5	United Kingdom	US$202m	5.2%
6	Australia	US$195m	5%
7	Canada	US$156m	4%
8	Japan	US$123m	3.2%
9	Italy	US$122m	3.1%
10	Belgium	US$119m	3.1%

Binding rulings for similar goods 24

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 7 July 2026 · 6302.31.50.20

The tariff classification of sheet set from China
N335768 U.S. CBP 27 October 2023 · 6302.31.70.10

The tariff classification of bed linen sets from India
N330714 U.S. CBP 24 February 2023 · 6302.31.90.10

The tariff classification of a pillowcase from China
N324788 U.S. CBP 8 April 2022 · 6302.31.90.20

Classification of a Boho Fringe bedding set made in China
N324789 U.S. CBP 8 April 2022 · 6302.31.90.20

Classification of two Anchors Away bedding sets made in China
H315294 U.S. CBP 24 March 2022 · 6302.31.90

Modification of NY N313390; Bed Linen; U.S.-Israel Free Trade Agreement
600009879 HMRC 26 June 2024 – 25 June 2027 · 6302 31 00 00

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

Subheading 6302.31 is a single line in the UK Global Tariff, where the duty is 12%.

The EU Combined Nomenclature has one tariff line for subheading 6302.31; the duty is 12%.

Goods from 174 countries can enter the UK at a preferential rate instead of the standard 12%; 173 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

In the 12 months to August 2026, the UK imported cotton bed linen (not printed) worth £195.2m (up 4% on the year before), at an average of £6.34 per kg; Pakistan supplied 60%, followed by India.

World trade in cotton bed linen (not printed) reached US$4bn in 2024, up 3.3% on 2023.

Pakistan was the largest exporter with 33.1% of the total, ahead of China.

Questions and answers

What is the HS code for bed linen, table linen, toilet linen and kitchen linen: other bed linen, of cotton?

Bed linen, table linen, toilet linen and kitchen linen: other bed linen, of cotton fall under HS subheading 6302.31, part of heading 6302, in section XI of the Harmonized System.

What is the import duty on bed linen, table linen, toilet linen and kitchen… in the UK?

Under the UK Global Tariff, imports under 6302.31 from countries without a preferential agreement are charged at 12%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on bed linen, table linen, toilet linen and kitchen… in the EU?

Under the EU Combined Nomenclature, imports under 6302.31 from countries without a preferential agreement are charged at 12%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most bed linen, table linen, toilet linen and kitchen…?

Pakistan, with US$1bn in 2024 (33.1% of world exports).

Which countries can export cotton bed linen (not printed) to the UK duty-free?

173 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 12% applies. Pick a country above to see its rate.

Is there anti-dumping duty on cotton bed linen (not printed)?

The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.

Where does the UK import cotton bed linen (not printed) from?

In the 12 months to August 2026, the largest suppliers were Pakistan (60%), India (15%) and Bangladesh (7%), out of total imports of £195.2m.