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Heading 6302 : Bed linen, table linen, toilet linen and kitchen linen.
These articles are usually made of cotton or flax, but sometimes also of hemp, ramie or man-made fibres, etc.; they are normally of a kind suitable for laundering. They include :(1) Bed linen, e.g., sheets, pillowcases, bolster cases, eiderdown cases and mattress covers. (2) Table linen, e.g., table cloths, table mats and runners, tray-cloths, table-centres, serviettes, tea napkins, sachets for serviettes, doilies, drip mats.
It should be noted, however, that certain articles of the above descriptions (e.g., table-centres made from lace, velvet or brocaded materials) are not regarded as articles of table linen; they are usually classified in heading 63.04. (3) Toilet linen, e.g., hand or face towels (including roller towels), bath towels, beach towels, face cloths and toilet gloves. (4) Kitchen linen such as tea towels and glass cloths. Articles such as floor cloths, dish cloths, scouring cloths, dusters and similar cleaning cloths, generally made of coarse thick material, are not regarded as falling within the description "kitchen linen" and are excluded (heading 63.07). Besides the individual articles described above, the heading also includes fabrics in the piece which, by the simple process of cutting along defined lines indicated by the absence of weft threads, may be converted into separate fringed articles (e.g., towels).
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clhs@clhs.co.kr 
070-4214-8300