5209.41.60.40 - Napped (218)

This classification pertains to woven fabrics of cotton that are napped and contain 85 percent or more by weight of cotton, with a finished weight exceeding 200 grams per square meter. The key characteristic here is the "napped" finish, which involves raising the fibers on the surface of the fabric to create a soft, fuzzy texture. This process is typically applied after weaving and dyeing to enhance the fabric's handle and appearance, commonly resulting in materials suitable for applications requiring warmth and comfort.

The distinction between this category and its sibling, 5209.41.60.20 ("Not napped"), is solely based on the presence or absence of this napping treatment. While both fabrics share the same cotton content, weight, and weave structure, the napped variant possesses a noticeably raised surface nap, distinguishing its tactile and visual properties. This difference in surface treatment is the primary criterion for choosing between these two subcategories.

As this is a leaf node within the Harmonized Tariff Schedule, there are no further subdivisions under 5209.41.60.40. Therefore, classification within this specific code is final once the criteria of being a napped, woven cotton fabric (>= 85% cotton by weight), exceeding 200 g/m², of yarns of different colors, and of a plain weave are met. Examples of goods that would fall here include certain types of brushed cotton flannel or moleskin used for apparel and home furnishings where a soft, fuzzy surface is desired.