5208.31.60.40 - Sheeting (313)

This HTS classification, 5208.31.60.40, specifically designates "Sheeting" within the broader category of dyed, plain weave cotton fabrics weighing not more than 100 g/m². These fabrics are characterized by their plain weave construction, meaning each weft yarn passes over and under consecutive warp yarns, creating a simple, balanced interlacing pattern. The weight limitation ensures these are lightweight materials, often used for apparel, bedding, or other textile articles where a fine hand and drape are desired.

The distinction between this category and its siblings lies in the specific type of woven fabric. While 5208.31.60.20 covers poplin or broadcloth, which typically has a finer yarn count and a lustrous finish, and 5208.31.60.60 refers to printcloth, often used for garments and known for its suitability for printing, this category encompasses a more general "Sheeting." This implies fabrics that, while meeting the weight and weave criteria, may not possess the specific characteristics of poplin or the printing focus of printcloth. Similarly, cheesecloth (5208.31.60.90) is a much looser weave, often used for medical or culinary purposes, clearly differentiating it from the more structured plain weave of sheeting.

As this is a leaf node, there are no further subcategories under 5208.31.60.40. Therefore, the classification is final for fabrics meeting all the preceding criteria: cotton content of 85% or more, weighing not more than 200 g/m², dyed, with a plain weave and weighing not more than 100 g/m², and not specifically classified as poplin, broadcloth, printcloth, or cheesecloth. Importers and exporters should carefully verify the physical characteristics and intended use of their merchandise against these specific criteria to ensure accurate classification.