Nomenclo
HS code for Microfibre bath towel
HS 2022Destination GBConfidence 0.82Reviewed by a second modelBed linen, table linen, toilet linen and kitchen linen > Other > Of man-made fibres
Section XI: Textiles and textile articles · Chapter 63: Other made-up textile articles; sets; worn clothing and worn textile articles; rags · Heading 6302: Bed linen, table linen, toilet linen and kitchen linen
Why this code
A bath towel is a made-up article (Section XI Note 7(b)/(d)). Under Note 8(a), Chapters 55 and 58 fabric headings (5513, 5514, 5802) are excluded. It falls in heading 6302 as toilet linen. Subheading 630260 covers terry toilet linen of cotton only. Microfibre is synthetic (polyester/polyamide), so it is a man-made fibre. Under GRI 6 it falls in 'Other > Of man-made fibres', 630293. This holds whether the towel is woven, knitted or terry, because 6302 toilet linen has no knitted split. If the fibres are cotton-blended, Subheading Note 2 applies the predominance rule, and only predominant cotton would change the code.
Rules applied: GRI 1, GRI 6, Section XI Note 7, Section XI Note 8(a), Section XI Subheading Note 2.
Alternatives considered
| Code | Description | Why not |
|---|---|---|
| 6302.91 | Bed linen, table linen, toilet linen and kitchen linen > Other > Of cotton | Applies only if cotton predominates by weight. Microfibre is synthetic. |
| 5802.20 | Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703 > Terry towelling and similar woven terry fabrics, of other textile materials | Covers terry fabric in the piece. A finished towel is made up and is excluded by Section XI Note 8(a). |
| 6302.99 | Bed linen, table linen, toilet linen and kitchen linen > Other > Of other textile materials | Covers other textile materials, such as linen or silk, not synthetic microfibre. |
Information that would confirm the code
- Exact fibre composition by weight (polyester/polyamide vs any cotton content)?
UK Integrated Tariff line for GB
Other
Confidence 0.85. The bath towel is a woven or knitted terry textile of man-made fibres, not a nonwoven, so the residual 'Other' national line 6302939000 applies; confidence is reduced because construction and exact fibre composition are not stated.
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