5210.31.60.40 - Sheeting (313)

This HTS classification, 5210.31.60.40, specifically pertains to sheeting fabrics that are woven from cotton, mixed predominantly with man-made fibers, and weigh no more than 200 g/m². The key characteristic for this subcategory is that the fabric is dyed. These fabrics fall under the broader heading of woven cotton fabrics not exceeding 200 g/m², containing less than 85% cotton, and are distinguished by their plain weave construction.

Within the "Dyed: Plain weave" category, this specific classification for "Sheeting" differentiates itself from siblings like poplin/broadcloth (5210.31.60.20), printcloth (5210.31.60.60), and cheesecloth (5210.31.60.90) based on the fabric's construction and intended end-use. While all are plain weave, dyed cotton-blend fabrics meeting weight and cotton content criteria, "sheeting" implies a fabric specifically designed for bedding applications, typically characterized by a balanced weave and a smooth finish suitable for comfort and durability in sheets and pillowcases. Poplin and broadcloth often denote a finer yarn and a slightly crisper feel, printcloth is generally lighter and designed for prints, and cheesecloth is a loosely woven fabric with a much more open construction.

As this is a leaf node, there are no further subcategories under HTS 5210.31.60.40. Therefore, classification hinges entirely on meeting the defined criteria: being a dyed, plain weave fabric of cotton and man-made fibers, not exceeding 200 g/m², and being of a construction identified as sheeting. Importers and exporters should rely on visual inspection, technical specifications, and product descriptions to confirm if a fabric meets the characteristics of sheeting for accurate classification.