5208.22.40.40 - Sheeting (313)

This HTS classification covers sheeting made from woven cotton fabrics that meet specific weight and composition criteria. The fabric must contain 85 percent or more by weight of cotton and weigh no more than 200 grams per square meter. This particular subheading applies to bleached fabrics woven in a plain weave, weighing more than 100 grams per square meter.

Within the broader category of bleached, plain weave cotton sheeting exceeding 100 g/m², this subheading specifically applies to fabrics of "number 42 or lower number." This designation refers to the yarn count, a key characteristic determining the fabric's fineness and weave density.

This category is distinguished from its siblings by the specific yarn count restriction. While 5208.22.40.20 specifically identifies poplin or broadcloth, and 5208.22.40.90 designates cheesecloth, this subheading captures other types of plain weave cotton sheeting within the specified yarn count range. As this is a leaf node, there are no further subcategories; classification terminates at this level based on the fabric's weave structure, weight, bleaching status, cotton content, and yarn count.