5210.11.60.40 - Sheeting (313)

This classification pertains to sheeting, specifically woven fabrics of cotton that are unbleached and of a plain weave construction. To fall under this category, the fabric must contain less than 85 percent by weight of cotton, with the remainder being primarily man-made fibers. Additionally, the fabric's weight must not exceed 200 grams per square meter. The term "sheeting" in this context refers to fabrics typically used for bed linens, but the classification is determined by the material composition, weave, and weight, not solely the end-use.

This specific category, "Sheeting (313)," is distinguished from its siblings by its general designation rather than a specific weave pattern like poplin or broadcloth (5210.11.60.20) or printcloth (5210.11.60.60). While these other categories denote particular weaves that impact the fabric's appearance and drape, "sheeting" here serves as a broader catch-all for plain weave fabrics meeting the cotton content and weight criteria that don't fit into more narrowly defined weave types. Cheesecloth (5210.11.60.90) represents another distinct weave, generally characterized by its open, gauze-like structure, which is different from the tighter construction implied by "sheeting" in this context.

As this HTS code represents a leaf node, there are no further subcategories. Classification within this code relies on meeting all the outlined criteria: the fabric must be unbleached, of a plain weave, contain less than 85% cotton by weight (mixed mainly or solely with man-made fibers), and weigh no more than 200 g/m². Proper identification of the specific cotton percentage and accurate weight measurement are crucial for correct classification.