5208.12.60.40 - Sheeting (313)

This classification encompasses unbleached woven cotton sheeting that has a plain weave and weighs more than 100 g/m². The term "sheeting" generally refers to fabrics that are durable and commonly used in the production of bed linens, apparel, and other household textiles. The critical criteria for inclusion are the unbleached state, the specific plain weave construction, and the weight range, which helps differentiate it from lighter weight fabrics within Chapter 52.

Distinguishing this category from its siblings is crucial for accurate classification. While all fall under the broader heading of "Unbleached: Plain weave, weighing more than 100 g/m²," the specific fabric types within the sibling categories have distinct weaving patterns and common end-uses. For instance, poplin or broadcloth (5208.12.60.20) typically features a very fine, tightly woven fabric with a slight rib effect, whereas printcloth (5208.12.60.60) often has a slightly coarser weave and is a common base fabric for printing. Cheesecloth (5208.12.60.90) is characteristically a very loosely woven, gauze-like fabric. This category, 5208.12.60.40, captures the general sheeting fabric that doesn't fit the more specific weave characteristics of poplin, printcloth, or cheesecloth, while still meeting the weight and weave requirements.

As a leaf node, this classification does not have further subdivisions. Therefore, the focus remains on correctly identifying cotton fabrics that are unbleached, woven in a plain weave, weigh over 100 g/m², and are generally referred to as sheeting, without the specialized weave characteristics that define the sibling categories. Classification decisions at this level will rely heavily on physical examination of the fabric's weave structure and weight, in conjunction with an understanding of common textile terminology.