Heading · Chapter 63 · Section XI, Textiles and textile articles
HS 6302Bed linen, table linen, toilet linen and kitchen linen
Other made up textile articles; sets; worn clothing and worn textile articles; rags
- Customs duty
- 10%
- 24 tariff items; Some with a minimum per unit
- GST now
- 0%, 5% or 18%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 6%
- On Indian goods
Search codesRates as on 19 Oct 2026
Codes under this heading
15 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 6302 10 | Bed linen, knitted or crocheted | 10% | 0%, 5% or 18% | kg |
| 6302 21 | Of cotton | 10% | 0%, 5% or 18% | kg |
| 6302 22 00 | Of man-made fibres | 10% | 0%, 5% or 18% | kg |
| 6302 29 00 | Of other textile materials | 10% | 0%, 5% or 18% | kg |
| 6302 31 00 | Of cotton | 10% or Rs. 96 per kg., whichever is higher | 0%, 5% or 18% | kg |
| 6302 32 00 | Of man-made fibres | 10% | 0%, 5% or 18% | kg |
| 6302 39 00 | Of other textile materials | 10% | 0%, 5% or 18% | kg |
| 6302 40 | Table linen, knitted or crocheted | 10% | 0%, 5% or 18% | kg |
| 6302 51 | Of cotton | 10% | 0%, 5% or 18% | kg |
| 6302 53 00 | Of man-made fibres | 10% | 0%, 5% or 18% | kg |
| 6302 59 00 | Of other textile materials | 10% | 0%, 5% or 18% | kg |
| 6302 60 | Toilet linen and kitchen linen, of terry towelling or similar terry fabrics, of cotton | 10% | 0%, 5% or 18% | kg |
| 6302 91 | Of cotton | 10% | 0%, 5% or 18% | kg |
| 6302 93 00 | Of man-made fibres | 10% | 0%, 5% or 18% | kg |
| 6302 99 00 | Of other textile materials | 10% | 0%, 5% or 18% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 24 tariff items: 10%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 23 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 0%, 5% or 18%, depending on the goods.
- Until 21 September 2025 0%, 5% or 12%, depending on the goods.
- Change: Changed.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 149 | Indian National Flag | Nil |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 390 | Other made up textile articles, sets, of sale value not exceeding Rs. 2500 per piece | 5% |
| 9/2025-Integrated Tax (Rate)Schedule II, S.No. 199 | Other made-up textile articles, sets of sale value exceeding Rs. 2500 per piece [other than worn clothing and other worn articles; rags] | 18% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 0%, 5% or 12% | 2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate) |
| From 22 Sep 2025 | 0%, 5% or 18% | 10/2025-Integrated Tax (Rate); 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 6302 | Bed linen, table linen, toilet linen and kitchen linen | — | — |
| 630201 | Of Cotton | 3% | Rs. 68.9 per Kg |
| 630202 | Of Blend containing Cotton and Man Made Fibre | 2.6% | Rs. 19 per Kg |
| 630203 | Of Man Made Fibres | 2.2% | Rs. 32.2 per Kg |
| 630204 | Of Silk (other than containing Noil silk) | 3.5% | Rs. 435.7 per Kg |
| 630299 | Of Others | 1.5% | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 23 tariff items
China: the same goods (6302)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 42 in force and 38 expired under 6302. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 6302.10.10.00 | Knitted or crocheted bed linen of cotton棉制针织或钩编的床上用织物制品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6302.10.90.00 | Bed linen of other materials其他材料制床上用织物制品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6302.21.10.00 | Printed bed sheets of cotton棉制印花床单 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6302.21.90.00 | Other printed bed linen of cotton其他棉制印花床上用织物制品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6302.22.10.00 | Printed bed sheets of man-made fibres化纤制印花床单 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6302.22.90.00 | Other printed bed linen of man-made fibres化纤制其他印花床用织物制品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6302.29.10.00 | Printed bed linen of silk or silk waste丝及绢丝制印花床上用织物制品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6302.29.20.00 | Printed bed linen of flax麻制印花床上用织物制品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6302.29.90.00 | Printed bed linen of other textile materials其他材料制印花床上用织物制品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6302.31.10.00 | Other embroidered bed linen of cotton棉制刺绣其他床上用织物制品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6302.31.91.00 | Other bed sheets of cotton棉制其他床单 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6302.31.92.00 | Other bed linen of cotton棉制其他毛巾被 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6302.31.99.00 | Other bed linen of cotton棉制其他床上用织物制品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6302.32.10.00 | Other bed linen, embroidered, of man-made fibres化纤制刺绣其他床上用织物制品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6302.32.90.00 | Other bed linen of man-made fibres化纤制其他床上用织物制品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6302.39.10.00 | Other bed linen of silk or silk waste丝及绢丝制其他床上用织物制品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6302.39.21.00 | Other bed linen of flax麻制其他床上用织物制品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6302.39.29.00 | Other bed linen of flax麻制其他床上用织物制品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6302.39.91.10 | Embroidered bed linen of wool毛制刺绣床上用织物制品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6302.39.91.90 | Bed linen, embroidered, of other materials其他材料制刺绣床上用织物制品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6302.39.99.10 | Bed linen of wool, not embroidered毛制非刺绣床上用织物制品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6302.39.99.90 | Other bed linen of other materials其他材料制其他床上用织物制品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6302.40.10.00 | Table linen, hand-made手工制餐桌用织物制品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6302.40.90.00 | Other table linen其他餐桌用织物制品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6302.51.10.00 | Other embroidered table linen of cotton棉制刺绣其他餐桌用织物制品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6302.51.90.00 | Other table linen of cotton棉制其他餐桌用织物制品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6302.53.10.00 | Other embroidered table linen of man-made fibres化纤制刺绣其他餐桌织物制品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6302.53.90.10 | Table linen of nonwovens of man-made fibres化纤无纺织物制餐桌用织物制品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6302.53.90.90 | Other table linen of man-made fibres化纤制其他餐桌用织物制品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6302.59.11.00 | Other table linen, embroidered, of flax亚麻制刺绣其他餐桌用织物制品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6302.59.19.00 | Other table linen of flax亚麻制其他餐桌用织物制品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6302.59.90.10 | Table linen, of wool or fine animal hair羊毛或动物细毛制餐桌用织物制品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6302.59.90.90 | Table linen of other textile materials其他纺织材料制餐桌用织物制品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6302.60.10.10 | Bath towels of knitted or crocheted terry fabric of cotton棉制针织或钩编毛巾织物浴巾 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6302.60.10.90 | Bath towels, of cotton terry fabric, not knitted or crocheted棉制非针织或非钩编毛巾织物浴巾 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6302.60.90.00 | Terry towelling or similar terry fabric articles of cotton, for toilet or kitchen use棉制盥洗及厨房用棉制毛巾制品或类似的毛圈织物的制品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6302.91.00.00 | Toilet and kitchen linen of cotton棉制盥洗及厨房织物制品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6302.93.00.10 | Toilet and kitchen linen of nonwovens of man-made fibres化纤无纺织物制盥洗及厨房制品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6302.93.00.90 | Other toilet and kitchen linen of man-made fibres化纤制其他盥洗及厨房织物制品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6302.99.10.00 | Toilet and kitchen linen of flax亚麻制盥洗及厨房织物制品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6302.99.90.10 | Toilet and kitchen linen of wool毛制盥洗及厨房用织物制品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
| 6302.99.90.90 | Toilet and kitchen linen of other materials其他材料制盥洗及厨房织物制品 | 6%MFN rate (no APTA concession on this line) | 6% | 13% | 13% | None |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.