5208.21 - Plain weave, weighing not more than 100 g/m²:

This HTS classification covers plain weave woven cotton fabrics that are bleached and weigh no more than 100 grams per square meter. These fabrics are characterized by their simple interlacing pattern and relatively lightweight construction, making them suitable for a variety of apparel, home furnishings, and industrial applications where a light yet durable material is required. The key defining features for classification within this code are the plain weave structure, the bleached state of the fabric, and its specific weight constraint.

It is important to distinguish this category from its siblings. While all fall under the broader umbrella of bleached woven cotton fabrics weighing not more than 200 g/m², 5208.21.00.00 specifically targets those weighing **not more than 100 g/m²**. Sibling category 5208.22 covers plain weave fabrics of the same bleached cotton type but with a higher weight, exceeding 100 g/m². Similarly, 5208.23.00.00 differentiates based on weave structure, specifying 3-thread or 4-thread twill patterns, and 5208.29 encompasses other bleached cotton fabrics not fitting the plain weave or twill descriptions.

Within this classification, further distinctions are made based on the yarn numbering system, as indicated by the subcategories. The subdivisions 5208.21.20, 5208.21.40, and 5208.21.60 categorize these lightweight plain weave bleached cotton fabrics based on their yarn count, specifically referencing lower, medium, and higher yarn numbers respectively. This granular breakdown allows for more precise classification based on the fineness or thickness of the cotton threads used in the fabric's construction.