5210.51.40.40 - Sheeting (313)

This HTS subcategory, **5210.51.40.40 Sheeting**, specifically classifies woven fabrics of cotton that contain less than 85 percent by weight of cotton, are mixed mainly or solely with man-made fibers, weigh not more than 200 g/m², are printed, and are of a plain weave, with a yarn number of 42 or lower. The term "sheeting" in this context refers to fabrics typically used in the production of bedding, such as bed sheets, pillowcases, and duvet covers, characterized by their relatively simple weave construction and a density suitable for these end-uses.

This classification is distinguished from its siblings by its specific end-use and weave characteristics. While **Poplin or broadcloth (5210.51.40.20)** also falls under the broader category of plain weave fabrics, it often denotes a finer, more tightly woven fabric with a distinct finish, often used for shirting. Conversely, **Cheesecloth (5210.51.40.90)** refers to a very loosely woven fabric with a much coarser texture, typically used for culinary purposes or as a gauze. The "sheeting" designation here emphasizes the suitability for bedding production due to its moderate weave density and yarn count.

As this is a leaf node within the HTS, there are no further subcategories for this specific classification. Therefore, accurate classification hinges on meeting all the preceding criteria: the cotton content, the presence of man-made fibers, the weight limit, the printing, the plain weave construction, and the specified yarn number range. Practical application would involve verifying these physical attributes and the intended use of the fabric to ensure correct duty assessment upon import or export.