5210.11.40.40 - Sheeting (313)

This HTS category, 5210.11.40.40, specifically classifies unbleached sheeting fabrics woven from cotton, containing less than 85 percent cotton by weight and mixed mainly or solely with man-made fibers. These fabrics must weigh no more than 200 g/m² and be of plain weave construction. The key differentiating factor for this specific subheading lies in the "sheeting" designation, implying a fabric typically used for bedding, upholstery, or similar textile end-uses where a smooth, closely woven surface is desired.

Distinguishing this from its siblings, 5210.11.40.20 (Poplin or broadcloth) and 5210.11.40.90 (Cheesecloth), is crucial for accurate classification. While all fall under the same parent categories of woven cotton blends, unbleached, plain weave, and of number 42 or lower, "sheeting" refers to a distinct construction and intended use often characterized by a more substantial, even weave than the finer count of poplin or the open, gauze-like structure of cheesecloth. The specific weave structure and thread count within the "number 42 or lower" parameter further refine the distinction, ensuring that fabrics intended for bed linens and similar items are correctly identified.

As a leaf node in the HTS structure, this category does not have further subcategories. Classification decisions within this subheading are therefore based on confirming that the fabric meets all the preceding criteria: being a cotton/man-made fiber blend (less than 85% cotton by weight), unbleached, of plain weave, weighing no more than 200 g/m², of number 42 or lower, and exhibiting the characteristics commonly associated with sheeting fabrics.