Cotton bed sheets and bed linen from India

India exported $408 million of cotton bed sheets and bed linen (HS 6302.31) in FY2025-26, down 16% on FY2024-25. Goods made in India pay 13.8% to 30.9% US import duty, depending on the tariff line, against 23.8% to 40.9% for goods from China.

US duty from India
13.8%China 23.8%
India's exports, FY2025-26
$408MDown 15.6% on last year
HS code
6302.31Page updated 6 Nov 2026
Factories listed
1Solapur, Karur, Panipat

Factories that list bed linen

  • Premier Fine Linens Private Limited Coimbatore, Tamil Nadu

    Bed linen, sheet sets, bath linen, kitchen linen. 1450 workers reported. Reported by Fairtrade, Fair Trade USA, Cotton Egypt Association and others.

Named because their public records mention these goods. We haven't checked that each makes this exact product. See all home-textile factories or how we check.

US import duty, India vs China

India 13.8%
China 23.8%

India pays 10.0 points less on the lowest-duty line. From the USITC HTS 2026 Rev 22.

All 4 US tariff lines
HTS lineDescriptionBaseIndiaChina
6302.31.30 Containing any embroidery, lace, braid, edging, trimming, piping or applique work: Napped 11.9% 21.9% 31.9%
6302.31.50 Containing any embroidery, lace, braid, edging, trimming, piping or applique work: Not napped 20.9% 30.9% 40.9%
6302.31.70 Other: Napped 3.8% 13.8% 23.8%
6302.31.90 Other: Not napped 6.7% 16.7% 26.7%

Totals include the Section 301 duty on goods from India or China and any Section 232 metals duty. They exclude anti-dumping and countervailing duties and customs fees. Check the current rate before you quote.

US imports of cotton bed sheets and bed linen from India averaged $6.22 per item in 2025, against $4.03 from China, before duty. From UN Comtrade. Averages mix grades, so read this as a direction, not a quote.

India's exports of cotton bed sheets and bed linen

FY2022-23 $568 million
FY2023-24 $498 million
FY2024-25 $484 million
FY2025-26 $408 million

India's exports to all countries under HS 6302.31, April to March, from DGCI&S.

Largest markets, 2025

  • United States: 65%
  • Australia: 6%
  • Canada: 4%
  • Germany: 4%
  • United Kingdom: 4%

Where cotton bed sheets and bed linen are made

Rules and other duties

United States
Textile labeling. Household textiles need a label giving fiber content by percentage, the country of origin, and the manufacturer or dealer's name or RN number. 16 CFR Part 303
European Union
Textile labelling. Textile products need a label giving fibre composition by percentage, using the standard fibre names, in the language of the country where they're sold. Regulation (EU) 1007/2011
United Kingdom
Textile labelling. Textile products need a label giving fibre composition by percentage, using the standard fibre names. SI 2012/1102
EU base duty
The EU's average applied base (MFN) rate on HS 6302.31 is 12%, from 2021 data. It doesn't include India's GSP preference, so goods from India may pay less. Check the current rate in TARIC before you quote.
India's BIS rules
No BIS Quality Control Order was found for this product.
RoSCTL
Apparel and made-ups from India get the RoSCTL rebate of state and central taxes, which a supplier may factor into its price.
India's export policy
Free to export, with no licence needed.

Common questions

What is the US import duty on cotton bed sheets and bed linen from India?

13.8% to 30.9% on the 4 US tariff lines under HS 6302.31, including the Section 301 duty on Indian goods and any Section 232 metals duty. Goods from China pay 23.8% to 40.9%. Anti-dumping duties and customs fees aren't included.

What is the HS code for cotton bed sheets and bed linen?

6302.31, under heading 6302 (Bed linen, table linen, toilet linen and kitchen linen). Check the exact 8-digit or 10-digit line with your customs broker, since duty can differ between lines.

Does India export cotton bed sheets and bed linen?

Yes. India exported $408 million under HS 6302.31 in FY2025-26, according to DGCI&S, the Ministry of Commerce's trade statistics body.