5208.21.40.20 - Poplin or broadcloth (314)

This HTS category specifically classifies woven fabrics of cotton, containing 85% or more by weight of cotton, and weighing no more than 200 g/m², that have been bleached. Within this broad group, the classification narrows to plain weave fabrics weighing not more than 100 g/m², and further to those made of yarns ranging from numbers 43 to 68. The descriptor "Poplin or broadcloth" signifies fabrics characterized by a tight, even weave and a smooth finish, typically achieved through a high thread count and a specific interlacing pattern. These fabrics are known for their crisp feel and durability, making them suitable for a variety of textile applications.

Distinguishing this category from its siblings is crucial for accurate classification. While all fall under bleached, plain weave cotton fabrics weighing under 100 g/m² from yarns 43-68, their specific end-use or common nomenclature differs. "Sheeting," for instance, is generally understood to be a medium-weight, plain weave fabric often used for bed linens. "Printcloth" typically refers to a lighter weight fabric designed to readily accept dyes and prints. "Cheesecloth," on the other hand, is characterized by its very open weave, allowing for breathability and absorbency. Therefore, this "Poplin or broadcloth" classification focuses on fabrics with a denser, smoother weave compared to the often looser constructions of sheeting or cheesecloth, and a distinct finish from printcloth.

As a leaf node, this HTS code does not have further subcategories. Classification within this specific code depends on confirming the fabric's construction meets the definition of poplin or broadcloth, in addition to fulfilling all preceding criteria regarding cotton content, weight, weave type, and yarn number. Factors such as the yarn count and the finishing process are key to differentiating poplin and broadcloth from other similar plain weave fabrics not meeting these specific structural and aesthetic qualities.