## Common ground
All options are types of not knitted or crocheted bed linen classified by material.
## Options at a glance
**3924.90 – Made of plastic material**
- **Defining trait:** The primary material is synthetic plastic (e.g., polyethylene, PVC).
- **Typical examples:** Plastic mattress covers, waterproof bed pads.
- **Best fit when:** The product is non-woven, impermeable, and used for protection or hygiene.
**4818.30 – Made of paper or paperboard**
- **Defining trait:** Constructed from paper-based materials, typically single-use or disposable.
- **Typical examples:** Disposable bed sheets, paper mattress protectors.
- **Best fit when:** The product is intended for temporary use, hygiene-sensitive settings (e.g., hospitals).
**6302.10,6302.2X,6302.3X – Made of textile material**
- **Defining trait:** Composed of woven or non-woven fabric made from natural or synthetic fibers (cotton, polyester, etc.).
- **Typical examples:** Cotton sheets, duvet covers, pillowcases.
- **Best fit when:** The product is reusable, soft, breathable, and designed for regular bedding use.
## Key differences
| Feature | Plastic (3924.90) | Paper (4818.30) | Textile (6302.XX) |
|---------------------|-------------------|------------------|--------------------|
| Material | Synthetic plastic | Paper-based | Fiber-based fabric |
| Reusability | Reusable | Single-use | Reusable |
| Breathability | Low | Low | High |
| Primary use case | Protection | Hygiene/disposal | Comfort/regular use |
## How to choose
- Is the product made of plastic and waterproof? → 3924.90
- Is it disposable and made from paper or cardboard? → 4818.30
- Is it soft, breathable, and intended for regular bedding use? → 6302.XX
## Overlaps & pitfalls
A product could be both plastic-coated and textile (e.g., a cotton sheet with a plastic backing), but the **main function** determines classification: if protection is primary, use 3924.90; if comfort and fabric feel are key, use 6302.XX. Paper-based products may resemble textiles but are not reusable—this distinction is critical. If unclear, prioritize the **dominant material and intended use**