5208.11.20.40 - Sheeting (313)

This HTS classification pertains to unbleached woven cotton sheeting that exhibits a plain weave and weighs not more than 100 grams per square meter. Specifically, it encompasses fabrics made from cotton yarn of number 42 or lower (a finer yarn count). The defining characteristic here is the combination of the weave structure, weight, yarn fineness, and the unbleached state of the fabric.

To differentiate this category, consider its siblings: "Poplin or broadcloth" (5208.11.20.20) and "Cheesecloth" (5208.11.20.90). While all are unbleached cotton sheeting of plain weave and under 100 g/m², poplin and broadcloth are typically associated with a more distinct warp and weft yarn count difference and a tighter weave, often used for apparel. Cheesecloth, conversely, is characterized by its open weave and gauzy texture, suitable for applications like straining or medical dressings. This category focuses on sheeting with a specific yarn fineness (number 42 or lower) that doesn't fall under the specific constructions of poplin, broadcloth, or the very open weave of cheesecloth, but still meets the general plain weave and weight criteria.

As a leaf node, this classification does not have further subcategories. Therefore, precise classification within this code relies heavily on confirming the unbleached status, the plain weave structure, the weight constraint of not exceeding 100 g/m², and, crucially, the yarn number being 42 or lower. If the fabric meets these technical specifications and is not specifically identified as poplin, broadcloth, or cheesecloth, it falls under this designation.