5208.31.40 - Of number 42 or lower number

This HTS category, 5208.31.40, encompasses dyed, plain weave cotton fabrics that weigh not more than 100 g/m². Crucially, these fabrics are further defined by their yarn count, specifically those with a yarn number of 42 or lower. This classification is reserved for cotton fabrics meeting these precise weight and weave specifications, indicating a relatively lighter and coarser construction.

The distinction between this category and its siblings lies solely in the yarn number. While 5208.31.40 covers yarns of 42 or lower, the sibling category 5208.31.60 addresses yarns numbered from 43 to 68, and 5208.31.80 pertains to yarns of number 69 or higher. Therefore, the yarn fineness is the sole determinant for differentiating within this specific group of dyed, plain weave cotton fabrics.

Within this category, further subdivisions exist to specify the precise type of fabric. These subcategories include Poplin or broadcloth (5208.31.40.20), Sheeting (5208.31.40.40), and Cheesecloth (5208.31.40.90). These designations are based on the fabric's construction and intended end-use, allowing for a more granular classification of these specific yarn count ranges within the broader plain weave, dyed cotton fabric segment.