Subheading · Chapter 63 · Section XI, Textiles and textile articles

HS 6302 21Bed linen, table linen, toilet linen and kitchen linen: of cotton

Other made up textile articles; sets; worn clothing and worn textile articles; rags

Customs duty: 10%; 2 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 codes Duty abroadRates as on 19 Oct 2026

Codes under this subheading

2 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
Code	Description	Customs duty	GST now	Unit
6302 21 10	Handloom	10% or Rs. 108 per kg., whichever is higher	0%, 5% or 18%	kg
6302 21 90	Other	10% or Rs. 108 per kg., whichever is higher	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 2 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: 2 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

GST rate rules in force
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

GST rate 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)

All Industry Rates of duty drawback under this heading
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: 2 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 6302 21, and China's below.

China: the same goods (6302 21)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force and 3 expired under 6302 21. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China code	Goods	Duty on Indian goods	MFN	Import VAT	Export rebate	Licences
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

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.

Every Chinese code in full

6302.21.10Printed bed sheets of cotton

6302.21.10.00Printed bed sheets of cotton棉制印花床单

Unit: piece / kg
MFN import duty: 6%
Provisional import duty: None
General import duty: 90%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 23 Aug 2026

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Use (bed linen, table linen, toilet linen, kitchen linen)用途(床上用品、餐桌用、盥洗用、厨房用)
3.Weaving method (knitted or crocheted, printed, woven, woven embroidered, etc.)织造方法(针织或钩编、印花、机织、机织刺绣等)
4.Ingredient content成分含量
5.Brand (Chinese or foreign names)品牌(中文或外文名称)
6.Item number货号
7.GTIN
8.CAS
9.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 5.6%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 2.4%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 7%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 7.6%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

6302211000999Printed bed sheets of cotton棉制印花床单

6302.21.90Printed bed linen of cotton, not specified

6302.21.90.00Other printed bed linen of cotton其他棉制印花床上用织物制品

Unit: piece / kg
MFN import duty: 6%
Provisional import duty: None
General import duty: 90%
Import VAT: 13%
Consumption tax: 0%
Export duty: 0%
Provisional export duty: None
Export VAT rebate: 13%
Updated by China: 23 Aug 2026

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

0.Brand type品牌类型
1.Export preferential status出口享惠情况
2.Use (bed linen, table linen, toilet linen, kitchen linen)用途(床上用品、餐桌用、盥洗用、厨房用)
3.Weaving method (knitted or crocheted, printed, woven, woven embroidered, etc.)织造方法(针织或钩编、印花、机织、机织刺绣等)
4.Ingredient content成分含量
5.Brand (Chinese or foreign names)品牌(中文或外文名称)
6.Item number货号
7.GTIN
8.CAS
9.Other其他

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 0%
Iceland: 0%
Australia: 0%
South Korea: 0%
Georgia: 0%
Mauritius: 0%
Maldives: 0%
Cambodia: 0%
Nicaragua: 0%
Ecuador: 0%
Serbia: 2.4%
Hong Kong: 0%
Macao: 0%

RCEP rates

Australia: 0%
Brunei: 0%
Cambodia: 0%
South Korea: 7%
Laos: 0%
Malaysia: 0%
New Zealand: 0%
Singapore: 0%
Thailand: 0%
Vietnam: 0%
Japan: 7.6%
Indonesia: 0%
Philippines: 0%
Myanmar: 0%

CIQ codes

6302219000101Other printed bed linen of cotton (pillow cores, pillowcases)其他棉制印花床上用织物制品(枕芯、枕套)
6302219000999Other printed made-up textile articles for beds, of cotton其他棉制印花床上用织物制品(其他日用纺织制品)

6302.21.90.10Printed pillowcases of cotton棉制印花枕套Expired

Unit: None
MFN import duty: None
Provisional import duty: None
General import duty: None
Import VAT: None
Consumption tax: None
Export duty: None
Provisional export duty: None
Export VAT rebate: None
Updated by China: 30 Dec 2018

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 2.8%
Iceland: 0%
Australia: 0%
South Korea: 4.2%
Georgia: 0%
Mauritius: 0%

CIQ codes

6302219010999Printed pillowcases of cotton棉制印花枕套

6302.21.90.20Printed pillow shams of cotton棉制印花枕罩Expired

Unit: None
MFN import duty: None
Provisional import duty: None
General import duty: None
Import VAT: None
Consumption tax: None
Export duty: None
Provisional export duty: None
Export VAT rebate: None
Updated by China: 30 Dec 2018

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 2.8%
Iceland: 0%
Australia: 0%
South Korea: 4.2%
Georgia: 0%
Mauritius: 0%

CIQ codes

6302219020999Printed pillow shams of cotton棉制印花枕罩

6302.21.90.90Other printed bed linen of cotton其他棉制印花床上用织物制品Expired

Unit: None
MFN import duty: None
Provisional import duty: None
General import duty: None
Import VAT: None
Consumption tax: None
Export duty: None
Provisional export duty: None
Export VAT rebate: None
Updated by China: 30 Dec 2018

Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

China's agreement rates

ASEAN: 0%
Chile: 0%
Pakistan: 0%
New Zealand: 0%
Peru: 0%
Costa Rica: 0%
Switzerland: 2.8%
Iceland: 0%
Australia: 0%
South Korea: 4.2%
Georgia: 0%
Mauritius: 0%

CIQ codes

6302219090999Other printed bed linen of cotton其他棉制印花床上用织物制品

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

Previous6302 10Bed linen, knitted or crocheted One level up6302Bed linen, table linen, toilet linen and kitchen linen Next6302 40Table linen, knitted or crocheted

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.