5208.49.40 - Of number 42 or lower number

This classification, HTS Code 5208.49.40, pertains to woven cotton fabrics that contain at least 85% cotton by weight and do not exceed 200 g/m² in weight. Specifically, it covers "other fabrics" within the "of yarns of different colors" subgroup, which are not characterized by specific yarn counts as defined by its sibling categories. The defining characteristic for this category is that the yarns used are of different colors, creating a patterned or multi-toned effect, but the specific fineness of these yarns falls within a particular range, implied by the exclusion from broader or finer yarn count categories.

The distinction between HTS Code 5208.49.40 and its siblings, 5208.49.60 and 5208.49.80, lies in the numerical designation of the cotton yarn. While all fall under "other fabrics" of multicolored yarns within the specified weight and cotton content, this category captures fabrics woven from yarns falling under "number 42 or lower number." Conversely, 5208.49.60 covers yarns numbered 43 to 68, and 5208.49.80 encompasses yarns numbered 69 or higher. This numerical yarn count is a critical factor in differentiating these otherwise similar woven cotton fabrics.

Further subdivisions within HTS Code 5208.49.40 are provided to address specific weave structures and general "other" classifications. These include Oxford cloth (5208.49.40.10), known for its characteristic basket weave, and Jacquard woven fabrics (5208.49.40.20), which feature intricate woven patterns created by a Jacquard loom. The residual subcategory, 5208.49.40.90, serves to capture all other woven cotton fabrics meeting the parent criteria that do not fit the more specific designations. This tiered approach allows for precise classification based on both yarn characteristics and fabric construction.