## Common ground
All options refer to bedlinens or bed sheets, which are textile or material-based items used for bedding.
## Options at a glance
**3924.90 – Made of plastic material**
- **Defining trait:** Constructed primarily from synthetic plastic (e.g., polyethylene, PVC), not breathable or typical for sleep.
- **Typical examples:** Plastic mattress covers, waterproof sheet liners, disposable bed pads.
- **Best fit when:** The product is intended to be waterproof, non-porous, and used for protection rather than comfort.
**4818.30 – Made of paper or paperboard**
- **Defining trait:** Composed of paper-based materials, typically single-use or temporary.
- **Typical examples:** Disposable bed sheets (e.g., hospital use), paper mattress protectors, temporary bedding for events.
- **Best fit when:** The item is meant for one-time use, hygiene-focused, or not intended for repeated washing.
**6302.10,6302.2X,6302.3X – Made of textile material**
- **Defining trait:** Crafted from woven or knitted fabrics like cotton, polyester, or blends—standard for comfort and durability.
- **Typical examples:** Cotton bed sheets, duvet covers, fitted sheets, microfiber bedding.
- **Best fit when:** The product is designed for regular use, comfort, breathability, and washability.
## Key differences
| Feature | Plastic (3924.90) | Paper (4818.30) | Textile (6302.XX) |
|---------------------|-------------------|------------------|--------------------|
| Material | Synthetic plastic | Paper-based | Woven/knitted fabric |
| Reusability | Reusable | Single-use | Reusable |
| Breathability | Low | Low | High |
| Primary use | Protection | Hygiene/temporary | Comfort & sleep |
## How to choose
- Is the product waterproof or non-porous? → 3924.90
- Is it made of paper and meant for one-time use? → 4818.30
- Is it soft, washable, and designed for regular sleeping comfort? → 6302.XX
## Overlaps & pitfalls
A product could combine traits (e.g., a plastic-coated textile sheet). In such cases, the **main function** determines the code: if protection is primary, use 3924.90; if comfort and washability are key, use 6302.XX. Paper-based sheets may be mistaken for textiles, but their material and single-use nature point to 4818.30. If unclear, prioritize the **primary material and intended use**