5210.39.40.20 - Oxford cloth (227)

This HTS category, 5210.39.40.20, specifically classifies Oxford cloth that meets stringent criteria within the broader scope of dyed woven cotton fabrics. To fall under this subheading, the fabric must contain less than 85 percent by weight of cotton, be mixed mainly or solely with man-made fibers, and weigh no more than 200 g/m². Furthermore, the yarn used in its construction must be of number 42 or lower, a numerical designation indicating a coarser thread count. This precise combination of material composition, weight, and yarn fineness is key to its distinct classification.

Distinguishing this category from its sibling, 5210.39.40.90, is crucial for accurate declaration. While both fall under "Other fabrics" within dyed woven cotton materials not exceeding 200 g/m², this specific subheading is reserved for Oxford cloth where the yarn count is 42 or lower. The sibling category, "Other," would encompass dyed woven fabrics meeting all the other criteria but constructed with yarn of a number higher than 42. Therefore, the definitive classification hinges on the specific yarn numbering used in the fabric's construction.

As this classification represents a leaf node within the HTS structure, there are no further subcategories. The classification concludes at this level, meaning that any Oxford cloth meeting all the preceding criteria, specifically having yarn of number 42 or lower, will be classified under 5210.39.40.20. This implies that the distinction between "of number 42 or lower number" and "Other" at this specific point in the tariff schedule is the final determinant for classifying such textiles.