5208.11.40.40 - Sheeting (313)

This HTS category, 5208.11.40.40, specifically classifies sheeting of cotton that is unbleached, of plain weave, and weighs not more than 100 grams per square meter. The term "sheeting" in this context generally refers to woven cotton fabrics of a specific construction and weight, often intended for use in bedding or similar applications, distinguishing it from other fabric types within this sub-level.

Within the broader category of "Plain weave, weighing not more than 100 g/m²," this classification differentiates itself from its siblings. For example, 5208.11.40.20 covers poplin or broadcloth, which typically have a finer, smoother weave than the sheeting found here. Similarly, 5208.11.40.60 (printcloth) and 5208.11.40.90 (cheesecloth) represent distinct woven structures and intended uses, even if they share similar weight and weave characteristics. The key differentiator for this subcategory is the specific definition and application of "sheeting" as a fabric type under these stringent weight and weave parameters.

As this node represents a leaf node in the HTS classification system, there are no further subcategories to introduce. Classification at this level is definitive based on the specific physical characteristics of the woven cotton fabric, namely its unbleached state, plain weave construction, weight not exceeding 100 g/m², and its identification as sheeting. Importers and exporters must ensure their goods precisely meet all these criteria to utilize this HTS code.