5208.51.40 - Of number 42 or lower number

This HTS classification, 5208.51.40, specifically identifies printed woven fabrics of cotton. These fabrics must contain 85 percent or more cotton by weight, have a weight not exceeding 200 g/m², and be printed. Crucially, this subcategory applies to fabrics where the yarn is of a fine count, specifically described as "of number 42 or lower number" in terms of yarn count. This indicates a finer thread construction compared to other categories at this level.

This category is distinguished from its siblings, 5208.51.60 and 5208.51.80, based solely on the yarn count. While all are printed woven cotton fabrics of similar weight and composition, 5208.51.40 encompasses those made with a yarn count of 42 or lower. This fine yarn count suggests a potentially smoother weave and lighter finished fabric compared to fabrics made with coarser yarns classified under the sibling categories.

Within this classification, further distinctions are made through subcategories to account for specific weave types and constructions. The subdivisions, such as Poplin or broadcloth, sheeting, and cheesecloth, allow for more precise identification based on the fabric's structure and intended application. This granular approach ensures accurate classification for trade purposes, reflecting the diverse characteristics of printed fine-count cotton fabrics.