Toilet linen includes bath towels, hand towels, washcloths, and similar bathroom-use articles, while kitchen linen covers dish towels, dishcloths, and oven mitts. At the SITC level, both are grouped together under 65847. At the US HTS level, separate subheadings may exist for different article types, potentially with different duty rates, so the end-use designation on commercial invoices should be accurate.

Terry (pile) construction and flat-weave (such as waffle or plain weave) are both captured within this category, as classification is based on article type and fiber content rather than weave structure. However, at the HTS 10-digit level, pile-fabric construction may create separate subheadings with distinct duty rates, making accurate fabric-construction description on entry documents important.