5208.19.40 - Of number 42 or lower number

This HTS category, 5208.19.40, specifically classifies unbleached woven fabrics of cotton that contain 85 percent or more cotton by weight and do not exceed 200 g/m² in weight. The defining characteristic for this subcategory is that these fabrics are made from yarn of number 42 or lower, indicating a coarser thread count. This distinction is crucial for accurate tariff application, distinguishing them from fabrics woven with finer threads.

The primary differentiator for 5208.19.40 lies in the yarn count. Its sibling categories, 5208.19.60 and 5208.19.80, cover fabrics made from yarns of higher numbers (43 to 68, and 69 or higher, respectively). Therefore, importers and exporters must carefully determine the yarn number of the cotton threads used in the weave to ensure correct classification.

Within this category, two subcategories exist to further refine the classification. 5208.19.40.20 identifies specific weaves such as "Oxford cloth," which often utilizes this coarser yarn count for its characteristic texture and durability. The residual category, 5208.19.40.90, encompasses all other unbleached cotton fabrics meeting the weight and yarn number criteria but not falling under the specifically named weave.