Subheading · Chapter 63 · Heading 6302

6302.32

6302.32: Bed linen, table linen, toilet linen and kitchen linen: other bed linen, of man-made fibres

Man-made fibre bed linen

Official description Of man-made fibres

6302.32 is the HS subheading for man-made fibre bed linen, under heading 6302 in chapter 63.

What you pay

Importing into UK

Customs duty 6% – 12% standard rate · across 2 national lines 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 →
  1. 6302 32 00 00 Of man-made fibres
  2. 6302 32 10 00 Nonwovens 6%
  3. 6302 32 90 00 Other 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 schemeCountriesRate
standard rate (no agreement)—6% – 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 4.8% – 9.6%

UK: imports by month

last 12 months£116.5m-4% · previous 12 months
Average import price£3.94 per kg
Jan 2024: £9.1mFeb 2024: £7.9mMar 2024: £7.3mApr 2024: £8.4mMay 2024: £6.7mJun 2024: £5.8mJul 2024: £9.4mAug 2024: £9mSept 2024: £10.1mOct 2024: £12.7mNov 2024: £15.1mDec 2024: £11.5mJan 2025: £9.5mFeb 2025: £6.6mMar 2025: £9.8mApr 2025: £8.7mMay 2025: £9mJun 2025: £6.3mJul 2025: £11.4mAug 2025: £10.7mSept 2025: £9.7mOct 2025: £11.2mNov 2025: £10.1mDec 2025: £11.6mJan 2026: £10.4mFeb 2026: £8.7mMar 2026: £10mApr 2026: £7mMay 2026: £7.7mJun 2026: £8.1mJul 2026: £12.1mAug 2026: £9.8m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
Pakistan £67.9m 58.3% -0.9%
China £42.7m 36.7% -10%
Türkiye £2.4m 2.1% +11.4%
India £1.1m 0.9% -22.5%
Bangladesh £822k 0.7% -20.2%
Bahrain £521k 0.4% +243.9%
Ireland £360k 0.3% +70.5%
Portugal £223k 0.2% +900.2%

Same subheading in other tariffs

World trade in 2024

6302.32 · US$2bn

Trade value (US$) no reported trade < US$244kUS$244k+US$1m+US$8m+> US$36m

Exports: 140
  1. China: US$2bn
  2. Pakistan: US$342m
  3. India: US$57m
  4. Germany: US$36m
  5. El Salvador: US$31m
  6. Türkiye: US$28m
  7. Mexico: US$26m
  8. United States: US$19m
  9. Denmark: US$18m
  10. France: US$18m
  11. Cambodia: US$17m
  12. Uzbekistan: US$10m
  13. Bangladesh: US$8m
  14. Netherlands: US$8m
  15. Poland: US$7m
  16. Portugal: US$7m
  17. Egypt: US$7m
  18. Vietnam: US$7m
  19. Spain: US$7m
  20. Czechia: US$6m
  21. Belgium: US$5m
  22. United Kingdom: US$4m
  23. Italy: US$4m
  24. Tunisia: US$4m
  25. South Africa: US$3m
  26. Dominican Republic: US$3m
  27. Sweden: US$2m
  28. Bulgaria: US$2m
  29. Myanmar (Burma): US$2m
  30. Morocco: US$2m
  31. Austria: US$2m
  32. Hong Kong SAR China: US$2m
  33. Ukraine: US$1m
  34. Paraguay: US$1m
  35. Canada: US$1m
  36. Sri Lanka: US$1m
  37. Lithuania: US$944k
  38. Guatemala: US$872k
  39. Slovenia: US$858k
  40. Japan: US$847k
  41. North Macedonia: US$823k
  42. Serbia: US$744k
  43. Greece: US$728k
  44. Slovakia: US$712k
  45. Bosnia & Herzegovina: US$682k
  46. Brazil: US$671k
  47. Moldova: US$606k
  48. Malaysia: US$596k
  49. Hungary: US$571k
  50. Switzerland: US$565k
  51. Colombia: US$560k
  52. Croatia: US$551k
  53. Uruguay: US$397k
  54. Taiwan: US$377k
  55. Chile: US$370k
  56. Israel: US$357k
  57. Bahrain: US$341k
  58. Ireland: US$333k
  59. Indonesia: US$308k
  60. Thailand: US$292k

Top exporters

RankCountryValueShare
1 China US$2bn 68.8%
2 Pakistan US$342m 14.9%
3 India US$57m 2.5%
4 Germany US$36m 1.5%
5 El Salvador US$31m 1.4%
6 Türkiye US$28m 1.2%
7 Mexico US$26m 1.2%
8 United States US$19m 0.8%
9 Denmark US$18m 0.8%
10 France US$18m 0.8%

Top importers

RankCountryValueShare
1 United States US$847m 36.9%
2 United Kingdom US$201m 8.7%
3 France US$89m 3.9%
4 Germany US$88m 3.9%
5 Canada US$72m 3.1%
6 Australia US$68m 2.9%
7 Netherlands US$57m 2.5%
8 Japan US$56m 2.5%
9 Spain US$52m 2.2%
10 Iraq US$41m 1.8%

Import duty on this product around the world 163

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 20%median duty
  • 8number of duty-free countries (MFN)
  • 99%highest: Ecuador, Liechtenstein, Zimbabwe

163

Importing countryMFN dutylines from – todata year
Afghanistan 10% 2018 · HS 2012
Albania 10% 2023
Algeria 30% 2023
Angola 50% 2023 · HS 2017
Anguilla 10% 2021 · HS 2017
Antigua & Barbuda 20% 2021 · HS 2007
Argentina 35% 2023 · HS 2017
Armenia 13%* 11% – 15% 2023
Aruba 6% 2021 · HS 2012
Australia 5% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 30% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 20% 2022 · HS 2017
Belarus 14%* 13% – 15% 2021 · HS 2017
Belize 20% 2023
Benin 20% 2023
Bermuda 15% 2023
Bhutan 10% 2022
Bolivia 40% 2023 · HS 2017
Bosnia & Herzegovina 15% 2022
Botswana 30% 2023
Brazil 35% 2023 · HS 2017
Brunei 5% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 25% 2023
Cambodia 7% 2023 · HS 2017
Cameroon 30% 2023
Canada 18% 2023
Cape Verde 20% 2023 · HS 2017
Cayman Islands 22% 2021 · HS 2002
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 6% 2023
Colombia 15% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 14% 2023
Côte d’Ivoire 20% 2023 · HS 2017
Cuba 15% 2023 · HS 2017
Dominica 20% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 99%* 2023 · HS 2017
Egypt 35% 2019 · HS 2017
El Salvador 15% 2022
Equatorial Guinea 30% 2023
Eswatini 30% 2023
Ethiopia 35% 2021 · HS 2017
European Union (27 countries) 9.4% 6.9% – 12% 2023
Fiji 5% 2023
Gabon 30% 2023
Gambia 20% 2023
Georgia 0% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 3% 2023 · HS 2017
Grenada 20% 2023 · HS 2012
Guatemala 15% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 20% 2023 · HS 2017
Haiti 10% 2020 · HS 2017
Honduras 15% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 10% 2023
Indonesia 20% 15% – 25% 2023
Iran 55% 2020 · HS 2017
Israel 6% 2022 · HS 2017
Jamaica 20% 2023
Japan 5.3% 2023
Jordan 5% 2023
Kazakhstan 12% 2023
Kenya 25% 2023
Kiribati 30% 2023 · HS 2002
Kuwait 5% 2023
Kyrgyzstan 14%* 13% – 15% 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 40%* 2020 · HS 2017
Lesotho 30% 2023
Liberia 20% 2023
Libya 5% 2021 · HS 2017
Liechtenstein 69%* 64% – 73% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 0% 2023
Maldives 15% 2023
Mali 20% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 15% 2023
Mexico 25% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 12% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 30% 2023 · HS 2017
Morocco 30% 10% – 40% 2023
Mozambique 20% 2023
Myanmar (Burma) 20% 2023 · HS 2017
Namibia 30% 2023
Nauru 10% 2021 · HS 2017
Nepal 15% 2023
New Zealand 5% 2023
Nicaragua 15% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 15% 2023
Norway 8.9% 7% – 11% 2023
Oman 5% 2023
Pakistan 20% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 6% 2017 · HS 2017
Panama 10% 2023
Papua New Guinea 0% 2023
Paraguay 20% 2023 · HS 2017
Peru 11% 2023 · HS 2017
Philippines 20% 2023
Qatar 5% 2023
Russia 14%* 13% – 15% 2021 · HS 2017
Rwanda 25% 2023
Samoa 8% 2020 · HS 2017
São Tomé & Príncipe 10% 2019 · HS 2017
Saudi Arabia 15% 2023
Senegal 20% 2023
Seychelles 10% 2023
Sierra Leone 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 30% 2023
South Korea 13% 2023
Sri Lanka 4.9%* 2023
St Kitts & Nevis 20% 2023
St Lucia 20% 2023 · HS 2012
St Pierre & Miquelon 4% 2021 · HS 2017
St Vincent & the Grenadines 20% 2023
Sudan 40% 2021 · HS 2017
Suriname 20% 2023 · HS 2007
Switzerland 61%* 57% – 65% 2023
Syria 30% 2020 · HS 2012
Tajikistan 15% 2021 · HS 2012
Tanzania 25% 2023
Thailand 30% 2023
Togo 20% 2023
Tonga 15% 2023 · HS 2017
Trinidad & Tobago 20% 2023 · HS 2012
Türkiye 29% 27% – 32% 2023
Tuvalu 19% 2017 · HS 2017
Ukraine 8.4% 6.8% – 10% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 9% 6% – 12% 2023
United States 13% 11% – 15% 2023
Uruguay 20% 2023 · HS 2017
Uzbekistan 37%* 2021 · HS 2017
Vanuatu 15% 2023
Venezuela 35% 2023 · HS 2017
Vietnam 12% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 10% 2017 · HS 2017
Zambia 25% 2023
Zimbabwe 64%* 2023

Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
65843 Bedlinen, not knitted/crocheted, of other textile materials
End use (BEC Rev. 5)
Consumption goods · BEC 413202
CPC 2.1 product
27120 Bed linen, table linen, toilet linen and kitchen linen
ISIC Rev. 4 activity
1392 Manufacture of made-up textile articles, except apparel

Earlier HS editions

HSCode
20176302.32unchanged
20126302.32unchanged
20076302.32unchanged
20026302.32unchanged
19966302.32unchanged
19926302.32unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 11

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 9 April 2024 · 6302.32.10.20

    The tariff classification of a pillowcase from India

  • N326305 U.S. CBP 23 June 2022 · 6302.32.20.20

    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 8 April 2022 · 6302.32.20.30

    Classification of two Mod Elephant bedding sets made in China

  • N318864 U.S. CBP 16 April 2021 · 6302.32.20.20

    The tariff classification of a pillowcase and sheet set from China

  • N317426 U.S. CBP 19 February 2021 · 6302.32.20.60

    Tariff classification of a mattress pad, a pillow protector and a reusable tote bag made in China

  • N308448 U.S. CBP 18 March 2020 · 6302.32.20.20

    The tariff classification of a flat sheet and pillowcases from India

  • 600011008 HMRC 5 September 2024 – 4 September 2027 · 6302 32 90 00

    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

The UK Global Tariff divides subheading 6302.32 into 2 tariff lines; the duty is between 6% and 12% (average 9%).

In the EU Combined Nomenclature, subheading 6302.32 covers 2 tariff lines and the duty is between 6.9% and 12%.

173 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of 6% – 12%.

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

Imports of man-made fibre bed linen into the UK came to £116.5m between September 2025 and August 2026 (down 4% on the year before); Pakistan supplied 58%, followed by China.

In 2024, countries exported man-made fibre bed linen worth US$2bn (+18.1% year on year).

The largest exporter was China (US$2bn), followed by Pakistan.

Questions and answers

What is the HS code for bed linen, table linen, toilet linen and kitchen linen: other bed linen, of man-made fibres?

Bed linen, table linen, toilet linen and kitchen linen: other bed linen, of man-made fibres fall under HS subheading 6302.32, 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 6302.32 from countries without a preferential agreement are charged at 6% to 12%, depending on the line. 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 6302.32 from countries without a preferential agreement are charged at 6.9% to 12%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

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

China, with US$2bn in 2024 (68.8% of world exports).

Which countries can export man-made fibre bed linen 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 6% – 12% applies. Pick a country above to see its rate.

Is there anti-dumping duty on man-made fibre bed linen?

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 man-made fibre bed linen from?

In the 12 months to August 2026, the largest suppliers were Pakistan (58%), China (37%) and Türkiye (2%), out of total imports of £116.5m.

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