5209.42.00.40 - Weighing more than 360 g/m²(225)

This HTS category, 5209.42.00.40, specifically classifies blue denim woven fabrics of cotton that weigh *more than* 360 grams per square meter. These fabrics are characterized by their composition of at least 85% cotton by weight and the distinct color variations achieved through yarns of different colors, forming the iconic blue denim look. The "weighing more than 360 g/m²" criterion is crucial for distinguishing these heavier denim fabrics from their lighter counterparts.

This classification directly contrasts with its sibling category, 5209.42.00.20, which covers blue denim fabrics weighing *not more than* 360 grams per square meter. The primary differentiator between these two closely related categories is the fabric's weight per unit area, a key physical characteristic used in the textile trade for determining suitability for various end-uses.

As a leaf node, this category does not have further subcategories. Therefore, classification under this specific code relies entirely on meeting the criteria of being a blue denim woven fabric, composed of at least 85% cotton by weight, and exhibiting a weight exceeding 360 grams per square meter. This level of specificity ensures accurate tariff application for heavier grades of blue denim used in applications such as durable workwear, outerwear, and robust upholstery.