5208.32.30.40 - Sheeting (313)

This HTS category encompasses dyed, plain weave cotton sheeting that weighs more than 100 g/m² but not more than 200 g/m², and is not a poplin, broadcloth, or cheesecloth. The key defining characteristic is its construction and weight, falling within a specific spectrum for cotton sheeting. It is intended for a wide range of textile applications, where a mid-weight, dyed plain weave fabric is required.

To differentiate this category from its siblings, consider the specific weave constructions. Poplin and broadcloth (5208.32.30.20) are characterized by their distinct, fine ribbing effect achieved through a specific thread count and weave structure. Cheesecloth (5208.32.30.90), on the other hand, is a loosely woven, gauzy fabric typically used for straining or dusting. This category, identified as "Other," captures plain weave cotton sheeting that does not fit these more specialized descriptions, emphasizing a standard sheeting construction.

As this classification (5208.32.30.40) is a leaf node, it represents a specific, definitive classification for the described goods. Therefore, there are no further subdivisions. Classification into this code relies on the absence of characteristics that would place the sheeting into the poplin, broadcloth, or cheesecloth categories, while still meeting the broader criteria of being a dyed, plain weave cotton sheeting weighing more than 100 g/m² but not more than 200 g/m².