5208.39.40 - Of number 42 or lower number
Sub-classifications
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5208 3940 20
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5208 3940 90
Overview
This HTS category, 5208.39.40, classifies dyed woven fabrics of cotton that contain 85 percent or more cotton by weight and do not exceed 200 g/m² in weight. Specifically, this subcategory encompasses fabrics where the yarn count falls within the range of number 42 or lower (based on the Ne or similar numbering system). These are typically coarser yarns, resulting in fabrics with a more substantial feel and weave structure compared to finer counts.
The distinction between this category and its siblings lies solely in the yarn count. While 5208.39.60 covers fabrics with yarn counts from number 43 to 68, and 5208.39.80 includes fabrics with yarn counts of number 69 or higher, this subcategory is reserved for those woven cotton fabrics with the coarsest yarns among these options. Therefore, the physical characteristics and apparent weave of the fabric will be noticeably different when comparing goods under these sibling classifications.
Within 5208.39.40, further subdivisions exist to refine the classification. The category 5208.39.40.20 specifically identifies "Oxford cloth," a common weave characterized by its basket-weave pattern often made with coarser yarns. The residual "Other" category, 5208.39.40.90, captures all other dyed woven cotton fabrics meeting the weight and yarn count criteria of 5208.39.40 that are not specifically classified as Oxford cloth.