5210.21.40.40 - Sheeting (313)

This HTS classification covers sheeting fabrics of cotton that meet specific compositional and weight criteria. These fabrics are woven, contain less than 85 percent by weight of cotton, and are primarily blended with man-made fibers. The weighing requirement specifies that the fabric must not exceed 200 grams per square meter. Furthermore, these textiles are bleached and are of a plain weave construction. The specific yarn count for this subcategory falls within the range of number 42 or lower, indicating a coarser or less densely woven thread.

Within this "plain weave: Of number 42 or lower number" level, it is crucial to distinguish these sheeting fabrics from their siblings. The classification 5210.21.40.20 specifically refers to poplin or broadcloth, which are typically characterized by a finer weave and often a higher thread count than what is encompassed here. Conversely, 5210.21.40.90 denotes cheesecloth, known for its very open, gauze-like weave and distinct use for specific purposes. The "sheeting" designation in this particular code implies a broader category of plain weave cotton blends falling within the specified yarn count, often intended for general textile applications beyond the specialized uses of poplin, broadcloth, or cheesecloth.

As this classification is a leaf node, there are no further subcategories to explore. The defining characteristics for classification at this level are the plain weave structure, the yarn number being 42 or lower, and the overall compositional and weight parameters established in the parent categories. Importers and exporters should meticulously verify these physical attributes against the goods being declared to ensure accurate classification.