5208.21.40.40 - Sheeting (313)

This HTS category, 5208.21.40.40, specifically covers sheeting fabrics that are woven from cotton, contain at least 85% cotton by weight, are bleached, and weigh no more than 100 g/m² with a plain weave. The term "sheeting" in this context refers to fabrics primarily intended for the production of bed linens, such as bed sheets and pillowcases. The defining characteristic for inclusion here, beyond the general cotton fabric criteria, is the fabric's weight and weave structure, aligning with its intended end-use for household textiles.

This classification distinguishes itself from its siblings primarily by the specific type of woven fabric. While 5208.21.40.20 refers to poplin or broadcloth, and 5208.21.40.60 covers printcloth, this category is reserved for general sheeting. Poplin and broadcloth are typically characterized by a fine rib effect, while printcloth is often a lighter weight fabric with a plain weave but not necessarily intended for sheeting. Similarly, cheesecloth (5208.21.40.90) is a very open-weave gauze, distinctly different in construction and purpose from the tighter weave of sheeting.

As this is a leaf node within the HTS structure, there are no further subcategories to introduce. Therefore, the classification is finalized at this level based on the fabric's material composition, weight, weave type, bleaching status, and its primary designation as sheeting material for bed linens. Proper identification and adherence to these specific criteria are crucial for accurate customs declaration and duty assessment for these cotton fabrics.