5208.21.20.20 - Poplin or broadcloth (314)

This classification covers poplin and broadcloth woven fabrics of cotton. These fabrics must contain at least 85% cotton by weight and weigh no more than 200 g/m². Specifically, they are plain weave fabrics, weighing not more than 100 g/m², and are derived from cotton of number 42 or lower. Poplin and broadcloth are characterized by their smooth finish and relatively tight weave, often achieved through a high thread count, making them suitable for a range of apparel and home textile applications.

Distinguishing this category from its siblings, we find that while all fall under the umbrella of bleached, plain weave cotton fabrics weighing under 100 g/m² and of lower number cotton, the specific end-use or weave characteristics differentiate them. For instance, "Sheeting" (5208.21.20.40) typically refers to fabrics used for bed linens, often with a slightly different feel or weight distribution. "Cheesecloth" (5208.21.20.90) is a much looser weave fabric, primarily used for straining or protective coverings, clearly distinct from the denser construction of poplin and broadcloth.

As this classification is a leaf node, there are no further subcategories. Therefore, the focus remains on the precise definition of poplin and broadcloth as defined by their cotton content, weight, weave structure, and yarn count. Importers and exporters should ensure their goods meet all these specific physical and material requirements to correctly assign this HTS code, avoiding misclassification with similarly structured but differently purposed cotton fabrics.