5209.52.00.40 - Napped (317)

This HTS category, 5209.52.00.40, specifically classifies woven cotton fabrics that meet stringent criteria. These fabrics must contain at least 85% cotton by weight and exceed a density of 200 grams per square meter. The defining characteristic of this subcategory is that the fabric has been napped, a finishing process that raises a surface pile of fibers, creating a soft, fuzzy texture.

The distinction between this category and its sibling, 5209.52.00.20, lies solely in the finishing process. While both are woven cotton fabrics weighing over 200 g/m² and falling under the "3-thread or 4-thread twill, including cross twill" classification, 5209.52.00.40 specifically refers to fabrics that have undergone napping. The napped fabric will have a distinct brushed appearance and feel compared to its non-napped counterpart.

As a leaf node, this classification does not have further subcategories. Therefore, classification under 5209.52.00.40 hinges on the presence of napping as a finishing treatment applied to a 3-thread or 4-thread twill woven cotton fabric that meets the stated weight and cotton content thresholds. Examples of goods that would fall into this category include certain types of brushed twill upholstery fabrics, durable cotton flannel for workwear, or specific types of brushed cotton materials used in industrial applications where a raised surface pile is desired.