5209.51.60.32 - Discharge printed (313)

This HTS category, 5209.51.60.32, specifically classifies cotton sheeting that is plain weave, not napped, and has been discharge printed. Discharge printing involves removing dye from a pre-dyed fabric to create a pattern, resulting in a distinct aesthetic compared to direct printing methods. Therefore, the key criteria for this classification are the fabric's composition (at least 85% cotton by weight), its weight (over 200 g/m²), its weave construction (plain weave), its surface treatment (not napped), its printing technique (discharge printing), and its end-use as sheeting.

It is important to distinguish this category from its sibling, 5209.51.60.35 "Other." While both are part of the broader "Not napped" subcategory under plain weave sheeting, 5209.51.60.32 is exclusively for discharge printed fabrics. Any other type of printing, or fabrics that are not discharge printed, would fall under the "Other" sibling category, even if they meet all other criteria. This distinction hinges solely on the specific method used to apply the pattern.

As this is a leaf node in the HTS classification system, there are no further subcategories. Therefore, the focus for classification professionals lies on accurately identifying the discharge printing method and ensuring all other preceding criteria, such as fabric weight, weave, and nap status, are met for goods to be correctly classified under this specific HTS code.