5208.12.40.40 - Sheeting (313) 🖩

This HTS classification pertains to woven fabrics of cotton that are unbleached and woven in a plain weave. These fabrics must contain 85 percent or more by weight of cotton, and their weight must exceed 100 g/m², falling within the yarn numbering range of number 42 or lower. The term "sheeting" in this context refers to a broad category of plain weave cotton fabrics with these specific weight and yarn characteristics, often used for bedding, apparel, and general textile applications.

To distinguish this category from its siblings, it's important to note that 5208.12.40.20 specifically covers poplin and broadcloth, which are subtypes of plain weave with particular weave structures and often a finer yarn count. Similarly, 5208.12.40.90 is designated for cheesecloth, a very lightweight, open-weave fabric distinct from the broader "sheeting" category. This node, 5208.12.40.40, serves as a catch-all for unbleached, plain weave cotton fabrics meeting the weight and yarn specifications that do not fall under the more narrowly defined poplin, broadcloth, or cheesecloth classifications.

As a leaf node in the HTS structure, this category does not have further subdivisions. Therefore, the classification decision for goods falling under 5208.12.40.40 relies on a thorough assessment of the fabric's composition (85% or more cotton), its unbleached state, its plain weave construction, its weight (over 100 g/m²), and its yarn numbering (42 or lower). Proper documentation confirming these physical characteristics is crucial for accurate customs declaration.