5212.21.60.30 - Sheeting (313)

This HTS category, 5212.21.60.30, specifically classifies sheeting fabrics of cotton that are woven and weigh more than 200 g/m². Sheeting, in this context, refers to fabrics that are typically plain weave, with warp and weft threads interlaced one over another. These fabrics are characterized by their relatively fine yarns and often a smooth, even surface, making them suitable for a variety of end-uses, most notably bed linens. The "unbleached" designation indicates that the fabric has not undergone bleaching processes, retaining its natural color.

This classification distinguishes itself from its siblings by its specific definition of "sheeting." For instance, it is separate from poplin or broadcloth (5212.21.60.20), which, while often plain weave, may have a finer yarn and a slightly more pronounced rib effect. Similarly, it differs from duck (5212.21.60.40), which is typically a sturdier, heavier fabric often used for sails, awnings, or workwear. The "other" category (5212.21.60.90) captures woven cotton fabrics exceeding the weight threshold that do not fall under the specific definitions of poplin, broadcloth, duck, or the sheeting described here.

As a leaf node, 5212.21.60.30 has no further subcategories. Classification at this level relies on a precise identification of the fabric's weave structure, weight, and processing state to ensure accurate duty assessment. Importers should verify that the fabric's characteristics precisely match the definition of sheeting and the criteria for unbleached cotton fabrics exceeding 200 g/m² to ensure correct classification.