5208.22.60.40 - Sheeting (313)

This HTS classification, 5208.22.60.40, specifically covers bleached sheeting woven from cotton. The cotton content must constitute 85% or more by weight of the fabric, and the fabric's weight should not exceed 200 grams per square meter. Furthermore, the weave is a plain weave, and the fabric weighs more than 100 grams per square meter, falling within the general grouping of items numbered 43 to 68 as per the tariff schedule. Sheeting, in this context, generally refers to fabrics with a relatively simple weave, often used for bed linens, but can also extend to other domestic textile applications.

This category is distinguished from its siblings by its broad coverage of "sheeting" that doesn't fit into more specific weave types like poplin or broadcloth (5208.22.60.20), or the finer weave of printcloth (5208.22.60.60) and cheesecloth (5208.22.60.90). While all are bleached woven cotton fabrics meeting similar weight and cotton content criteria, the "sheeting" designation captures those plain weave fabrics that are not defined by a more precise nomenclature.

As this is a leaf node, there are no further subcategories under 5208.22.60.40. Therefore, the classification ends here, with "sheeting" serving as the most specific descriptor for bleached, plain weave cotton fabrics meeting the stipulated weight and content requirements, excluding those specifically named as poplin, broadcloth, printcloth, or cheesecloth.