5208.51.40.40 - Sheeting (313)

This classification covers printed woven fabrics of cotton, specifically those containing 85 percent or more by weight of cotton and weighing not more than 200 g/m². The fabric itself must be of a plain weave construction and weigh no more than 100 g/m². This subcategory, identified by the .40.40 suffix, is for printed cotton sheeting of a specific construction and weight not otherwise specified in more narrowly defined sibling categories.

The key differentiator for this classification lies in its specific textile characteristics. It is distinct from its siblings, 5208.51.40.20 (Poplin or broadcloth) and 5208.51.40.90 (Cheesecloth), by its plain weave construction and the weight limitations, excluding fabrics that fall under those more defined weave types. While all are printed cotton fabrics within the same broad parameters, the specific weave and weight of the sheeting are critical for accurate classification here.

As this is a leaf node, there are no further subcategories. Classification decisions within this code hinge on confirming the fabric meets all stipulated criteria: printed, 85%+ cotton by weight, not exceeding 200 g/m² overall, plain weave, and not exceeding 100 g/m². The term "sheeting" in this context refers to the type of fabric construction and its typical end-use applications.