HS Code for Towels
Towels are treated as toilet and kitchen linen and point toward heading 6302 of the HTSUS. Two factors usually drive the subheading: the fiber the towel is made of, cotton versus man-made (synthetic) fibers, and its construction, particularly whether it is terry (looped pile) or a flat, non-terry fabric. Cotton terry towels point toward 6302.60, other cotton towels toward 6302.91, and man-made-fiber pile or tufted towels toward 6302.93. General rates run roughly 6.2% to 9.2%, with cotton terry and other cotton towels around 9%, and man-made-fiber towels somewhat lower. Identifying the fiber and construction is the first step in exploring the most appropriate subheading.
HTS Codes for Towels
| HTS Code | Description | Duty Rate |
|---|---|---|
| 6302.60.00.30 | Toilet and kitchen linen, of terry toweling or similar terry fabrics, of cotton Cotton terry towels - the classic looped-pile bath, hand and kitchen towels | 9.10% |
| 6302.91.00.60 | Other toilet and kitchen linen, of cotton (not terry) Cotton towels of flat or non-terry construction (waffle-weave, flat-woven cotton) | 9.20% |
| 6302.93.10.00 | Toilet and kitchen linen of man-made fibers, pile or tufted construction Towels of man-made (synthetic) fibers in pile or tufted construction, such as microfiber towels | 6.20% |
How to Approach Classification for Towels
Bath, hand, kitchen and similar towels are classified as toilet and kitchen linen and point toward heading 6302 of the HTSUS, which sits in chapter 63 (other made-up textile articles). Rather than a single towel line, the heading branches by fiber and by construction, so those two attributes are the starting point.
The first branch is the fiber. Towels of cotton and towels of man-made (synthetic) fibers are provided for in separate subheadings, and the two carry different duty treatment, so identifying whether the towel is cotton, synthetic, or a blend is the key first question. For blends, the chapter's rules generally look to the fiber that predominates by weight.
The second branch, within cotton, is construction; specifically whether the towel is made of terry toweling or similar terry fabrics. Classic looped-pile bath and hand towels of cotton point toward the terry provision at 6302.60, while cotton towels that are not terry (flat-woven or waffle-weave kitchen and toilet linen, for example) point toward the "other" cotton line at 6302.91. On the man-made-fiber side, pile or tufted towels (including many microfiber towels) point toward 6302.93.
A practical way to approach it is to confirm the fiber first, then the construction: cotton terry points toward 6302.60, other cotton toward 6302.91, and man-made-fiber pile or tufted toward 6302.93. That sequence usually points toward a single most-appropriate subheading to explore. It is worth staying within the toilet-and-kitchen-linen heading 6302 rather than reaching for the bed-linen or general-textile lines, and not confusing towels with terry fabric sold by the yard, which points toward the woven-fabric chapters (for example chapter 52) rather than the made-up-article heading 6302.
Duty Rate Overview
General duty rates for towels sit in a moderate range and depend mainly on fiber and construction. Cotton terry towels under 6302.60 are around 9.1%, and other cotton toilet and kitchen linen under 6302.91 around 9.2%. Towels of man-made fibers in pile or tufted construction under 6302.93 are lower, around 6.2%. So the fiber choice can move the estimated duty by a few percentage points, with synthetic towels generally carrying a lower general rate than cotton. Preferential rates under free trade agreements may reduce or eliminate these duties for qualifying origins. These figures are estimates for general planning purposes only.