Working Tariff Document of New Zealand · tariff item · HS 6302.32
6302.32.01.00: Man-made fibre bed linen: FITTED SHEETS COT COVERS ETC NOT PRINTEDMAN-MADE FIBRES
Man-made fibre bed linen
✓ Can be used in a customs declaration Data: Working Tariff Document of New Zealand, in force from 24 October 2026 · checked on 24 October 2026
What you pay
Importing into New Zealand
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% 
Canada 18% General (MFN) 3 tariff lines 
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 
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 New Zealand 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
In the Working Tariff Document of New Zealand, 6302.32.01.00 is one of 4 lines under subheading 6302.32, bed linen, table linen, toilet linen and kitchen linen.
The normal tariff rate is 5%, 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 Canada duty is 18%, the Mexico duty is 35%, the Brazil duty is 35%, the Argentina duty is 20%, the Peru duty is 11%, 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%.
New Zealand imported goods of subheading 6302.32 worth US$13m in 2024; the largest supplier was China.
Questions and answers
What is the New Zealand import duty for tariff item 6302.32.01.00?
The normal tariff rate in the Working Tariff Document of New Zealand is 5%; 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 New Zealand import these goods from?
For subheading 6302.32 as a whole, the largest supplier in 2024 was China (US$8m), followed by Pakistan.