5208.31.40.40 - Sheeting (313)

This classification covers dyed woven fabrics of cotton, weighing not more than 100 g/m², and of plain weave, which are neither poplin, broadcloth, nor cheesecloth. The primary criterion for inclusion is that the fabric must contain 85 percent or more by weight of cotton and fall within the specified weight limitations. These fabrics are further distinguished by their weaving construction and specific end-use exclusions.

The distinction from sibling categories is crucial for accurate classification. Category 5208.31.40.20 specifically covers poplin or broadcloth, which are typically characterized by their very fine plain weave and smooth finish, often used in shirting. Conversely, 5208.31.40.90 is designated for cheesecloth, a very loosely woven, coarse fabric often used for straining or as a covering. This current category, 5208.31.40.40, encompasses all other dyed plain weave cotton fabrics meeting the weight and cotton content requirements that do not fit the definitions of poplin, broadcloth, or cheesecloth.

As this is a leaf node within the HTS structure, there are no further subcategories. Therefore, the classification relies on the precise textual definitions and the application of general interpretative rules for Chapters 52 and Section XI. Importers and exporters should meticulously verify the fabric construction, weight, dye treatment, and the absence of characteristics defining the sibling categories to ensure correct classification.