5210.51.60.40 - Sheeting (313)

This HTS code, 5210.51.60.40, classifies sheeting made from woven cotton fabrics. Crucially, these fabrics contain less than 85 percent by weight of cotton, with man-made fibers being the primary other component. The fabric must also weigh no more than 200 grams per square meter. Within this specific classification, the "sheeting" designation refers to fabrics commonly used for bedding, such as fitted sheets, flat sheets, and pillowcases, characterized by their plain weave structure.

The distinction from sibling categories is important for precise classification. Unlike "poplin or broadcloth" (5210.51.60.20), which often refers to finer, denser weaves, or "printcloth" (5210.51.60.60) and "cheesecloth" (5210.51.60.90), which have different weaving densities and end uses, this category is specifically for fabrics with the characteristics of sheeting. The term "sheeting" itself implies a functional end-use in the textile industry, differentiating it from fabrics designated by weave type alone or by other specific names.

As this is a leaf node, there are no further subcategories under 5210.51.60.40. Therefore, classification within this code hinges entirely on meeting the stated criteria: a plain weave cotton fabric, less than 85% cotton by weight, mixed mainly with man-made fibers, weighing no more than 200 g/m², and suitable for use as sheeting. The specific weight and cotton content, alongside the plain weave structure and the intended application as sheeting, are the definitive factors for its correct identification.