5208.59.40 - Of number 42 or lower number

This category, HTS Code 5208.59.40, specifically classifies printed woven fabrics of cotton that contain 85 percent or more by weight of cotton, weigh no more than 200 g/m², and are "Of number 42 or lower number." This "number" refers to the yarn count, a measure of yarn fineness. Therefore, this classification applies to printed cotton fabrics where the yarn used is relatively coarse, corresponding to a yarn count of 42 or less. These are typically used in a variety of textile applications where a more substantial fabric feel is desired.

It's crucial to distinguish this category from its siblings, 5208.59.60 and 5208.59.80. While all three fall under the broader description of "Other fabrics" within printed woven cottons of similar weight and cotton content, the defining characteristic here is the yarn count. 5208.59.60 covers fabrics with finer yarns (numbers 43 to 68), and 5208.59.80 covers those with even finer yarns (number 69 or higher). Therefore, the distinction hinges solely on the fineness or coarseness of the cotton yarn used in the weave.

Within HTS Code 5208.59.40, two subcategories exist to further refine the classification. 5208.59.40.20 specifically identifies "Oxford cloth," a common type of woven fabric characterized by its basket weave structure, which often utilizes coarser yarns falling within this range. The remaining fabrics that meet the criteria for 5208.59.40 but are not Oxford cloth are classified under the residual category 5208.59.40.90, meaning "Other."