5210.21.60.40 - Sheeting (313)

This HTS category, 5210.21.60.40, specifically classifies "Sheeting" woven fabrics of cotton. To fall within this category, the fabric must contain less than 85 percent by weight of cotton, with man-made fibers being the primary admixture. Furthermore, the fabric must weigh no more than 200 grams per square meter. The term "sheeting" in this context generally refers to fabrics suitable for bedding, implying a certain density, weave, and finish often associated with this end-use.

This classification distinguishes "sheeting" from its sibling categories, such as poplin or broadcloth (5210.21.60.20), printcloth (5210.21.60.60), and cheesecloth (5210.21.60.90). While all are woven cotton blends under 200 g/m², the distinction lies in their specific construction and typical end-use. Poplin and broadcloth are characterized by a distinct ribbing effect and are often used for shirting. Printcloth, typically a finer weave, is designed for printing and is commonly used for apparel. Cheesecloth, on the other hand, is a very loosely woven, gauze-like fabric used for culinary purposes or specific industrial applications. Therefore, "sheeting" is defined by its suitability for bedding, which dictates its characteristic weave and density.

As this is a leaf node, there are no further subcategories under 5210.21.60.40. Classification at this level is determined by the specific criteria outlined: being a woven fabric of cotton, less than 85% cotton by weight with man-made fiber admixture, weighing not more than 200 g/m², and being identified as "sheeting" based on its construction and intended use for bedding or similar applications.