5208.39.40.20 - Oxford cloth (227)

This classification, 5208.39.40.20, specifically covers Oxford cloth woven from cotton. To fall within this subcategory, the fabric must contain 85% or more cotton by weight, not exceed 200 g/m², and be dyed. The "Oxford cloth" designation indicates a specific weave structure that is typically characterized by a basket weave pattern, often with a slight sheen, and is commonly used in shirting, upholstery, and other textile applications.

The distinguishing factor for this classification, 5208.39.40.20, lies in the specific designation of "Oxford cloth" within the broader category of "Other fabrics" of dyed cotton. While its sibling category, 5208.39.40.90, is also designated for "Other" dyed fabrics, this particular subcategory isolates Oxford cloth for targeted classification. This distinction allows for more precise tracking and statistical reporting of this common type of cotton fabric.

As this is a leaf node within the HTS, there are no further subcategories. Therefore, the classification is final for Oxford cloth meeting all the preceding criteria. The focus for classification at this level is on the confirmed presence of Oxford cloth characteristics and adherence to the weight and dyeing requirements already established by the parent categories.