5209.12.00.40 - Napped (317)

This HTS category, 5209.12.00.40, specifically classifies unbleached woven fabrics of cotton that contain 85 percent or more cotton by weight and exceed 200 grams per square meter. The defining characteristic of this subcategory is that the fabric has undergone a napping process. Napping is a finishing treatment where the surface of the fabric is brushed to raise a fine, soft pile, commonly seen in materials like flannel or flannelette.

This classification is distinguished from its sibling category, 5209.12.00.20, by the presence of this napping treatment. While both cover unbleached cotton fabrics weighing over 200 g/m² and exhibiting a 3-thread or 4-thread twill weave, this specific code applies only to those fabrics where the surface has been deliberately raised to create a soft nap. The "Not napped" category, conversely, covers equivalent fabrics that have not undergone this finishing process.

As this is a leaf node within the HTS structure, there are no further subcategories that subdivide this classification. Therefore, the focus remains on the specific physical attributes of the fabric: its cotton content, weight, weave type, unbleached state, and the crucial element of being napped. This level of detail ensures precise identification for customs purposes, differentiating it from other twill weaves or finished cotton fabrics.