Why classification comes first
Customs rules attach to a tariff line, not the words used in a sales catalogue. “Bedsheet” may be enough to find a likely heading, but it is not enough to calculate duty or confirm restrictions.
For cotton bed linen, heading 6302 is a useful starting point. The final line can still depend on material, construction, finish and how the goods are sold.
Record four details
- MaterialState the fibre percentages, not only “cotton rich.”
- ConstructionRecord whether the fabric is woven, knitted or made another way.
- FinishNote whether it is printed, dyed, unbleached or otherwise finished.
- PresentationExplain whether it is one item or a packaged retail set.
Common mistakes
Do not copy a supplier’s code without checking the product facts. Do not use a four-digit heading as a final national tariff line. Do not assume a preferential rate applies before checking origin rules.