Subheading · Chapter 63 · Heading 6302
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
Rates by national line · UK Global Tariff
UK lines →- 6302 32 00 00 Of man-made fibres
- 6302 32 10 00 Nonwovens 6%
- 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 scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 6% – 12% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, 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") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, 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 moreAntigua & 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 moreAnguilla, 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 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
EUWorld trade in 2024
Trade value (US$) no reported trade < US$244.2kUS$244.2k+US$1.4m+US$8.4m+> US$35.5m
Exports: 140
- China: US$1.6bn
- Pakistan: US$342.4m
- India: US$57m
- Germany: US$35.5m
- El Salvador: US$31m
- Türkiye: US$28.3m
- Mexico: US$26.4m
- United States: US$18.7m
- Denmark: US$18.2m
- France: US$17.7m
- Cambodia: US$17.2m
- Uzbekistan: US$10.2m
- Bangladesh: US$8.4m
- Netherlands: US$7.9m
- Poland: US$7.1m
- Portugal: US$7m
- Egypt: US$6.9m
- Vietnam: US$6.8m
- Spain: US$6.7m
- Czechia: US$5.7m
- Belgium: US$5.3m
- United Kingdom: US$4.3m
- Italy: US$3.9m
- Tunisia: US$3.7m
- South Africa: US$3.2m
- Dominican Republic: US$2.8m
- Sweden: US$2.1m
- Bulgaria: US$2m
- Myanmar (Burma): US$1.8m
- Morocco: US$1.8m
- Austria: US$1.8m
- Hong Kong SAR China: US$1.7m
- Ukraine: US$1.4m
- Paraguay: US$1.3m
- Canada: US$1.2m
- Sri Lanka: US$1.1m
- Lithuania: US$944.1k
- Guatemala: US$872.1k
- Slovenia: US$858.1k
- Japan: US$846.9k
- North Macedonia: US$822.7k
- Serbia: US$743.7k
- Greece: US$727.7k
- Slovakia: US$711.5k
- Bosnia & Herzegovina: US$681.6k
- Brazil: US$670.9k
- Moldova: US$606.3k
- Malaysia: US$595.9k
- Hungary: US$571.1k
- Switzerland: US$564.5k
- Colombia: US$559.5k
- Croatia: US$551k
- Uruguay: US$396.8k
- Taiwan: US$377.1k
- Chile: US$369.6k
- Israel: US$356.6k
- Bahrain: US$341.1k
- Ireland: US$333.3k
- Indonesia: US$308.1k
- Thailand: US$292k
Trade value (US$) no reported trade < US$616.5kUS$616.5k+US$4.4m+US$18.5m+> US$56.9m
Imports: 212
- United States: US$846.8m
- United Kingdom: US$200.6m
- France: US$89.5m
- Germany: US$88.3m
- Canada: US$72.1m
- Australia: US$67.6m
- Netherlands: US$56.9m
- Japan: US$56.5m
- Spain: US$51.5m
- Iraq: US$41m
- Mexico: US$40.8m
- Poland: US$40.5m
- Chile: US$40.1m
- United Arab Emirates: US$31.5m
- Thailand: US$30.6m
- Kyrgyzstan: US$27.9m
- Russia: US$25.8m
- Vietnam: US$25.3m
- South Korea: US$23.4m
- Denmark: US$23.3m
- Brazil: US$19.5m
- Italy: US$18.5m
- Kazakhstan: US$18.1m
- Saudi Arabia: US$17.4m
- Belgium: US$14.1m
- New Zealand: US$12.9m
- Taiwan: US$12.4m
- Ireland: US$10.9m
- Panama: US$10.6m
- Sweden: US$10.2m
- Israel: US$10.1m
- Senegal: US$10m
- Austria: US$10m
- Tanzania: US$9.6m
- Portugal: US$9.2m
- Malaysia: US$8.6m
- Tajikistan: US$8.4m
- Czechia: US$7.2m
- Switzerland: US$7.1m
- Hong Kong SAR China: US$6.9m
- Colombia: US$6.1m
- Norway: US$6m
- Slovakia: US$5.8m
- Peru: US$5.7m
- Greece: US$5.6m
- Ghana: US$5.3m
- Romania: US$4.9m
- Singapore: US$4.7m
- Philippines: US$4.6m
- Guatemala: US$4.5m
- Qatar: US$4.5m
- Costa Rica: US$4.4m
- Dominican Republic: US$4.4m
- Argentina: US$4.3m
- Venezuela: US$4.2m
- Uruguay: US$3.6m
- Bulgaria: US$3.6m
- Jordan: US$3.5m
- Mozambique: US$3.4m
- Cameroon: US$3.1m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$1.6bn | 68.8% |
| 2 | Pakistan | US$342.4m | 14.9% |
| 3 | India | US$57m | 2.5% |
| 4 |  Germany | US$35.5m | 1.5% |
| 5 |  El Salvador | US$31m | 1.4% |
| 6 | Türkiye | US$28.3m | 1.2% |
| 7 |  Mexico | US$26.4m | 1.2% |
| 8 |  United States | US$18.7m | 0.8% |
| 9 |  Denmark | US$18.2m | 0.8% |
| 10 |  France | US$17.7m | 0.8% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$846.8m | 36.9% |
| 2 | United Kingdom | US$200.6m | 8.7% |
| 3 | France | US$89.5m | 3.9% |
| 4 | Germany | US$88.3m | 3.9% |
| 5 |  Canada | US$72.1m | 3.1% |
| 6 |  Australia | US$67.6m | 2.9% |
| 7 |  Netherlands | US$56.9m | 2.5% |
| 8 |  Japan | US$56.5m | 2.5% |
| 9 |  Spain | US$51.5m | 2.2% |
| 10 |  Iraq | US$41m | 1.8% |
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
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
- N317426 U.S. CBP
Tariff classification of a mattress pad, a pillow protector and a reusable tote bag made in China
- N308448 U.S. CBP
The tariff classification of a flat sheet and pillowcases from India
- 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
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$2.3bn (+18.1% year on year).
The largest exporter was China (US$1.6bn), 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$1.6bn 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.