5212.23.60.40 - Duck (219)

This HTS category, 5212.23.60.40, specifically covers "Duck" fabrics within the broader classification of other woven fabrics of cotton. These fabrics are characterized by their relatively heavy weight, exceeding 200 g/m², and are dyed to a uniform color. "Duck" in this context refers to a plain-weave cotton fabric known for its durability and strength, often woven with a yarn count and twist that results in a particularly robust textile.

Distinguishing this classification from its siblings, 5212.23.60.20 (Poplin or broadcloth) and 5212.23.60.30 (Sheeting), is crucial. While all fall under the "Dyed" and "Other" subheadings for heavy cotton fabrics, "Duck" is differentiated by its specific weave structure and inherent strength characteristics. Poplin and sheeting are typically lighter in construction or have different weave patterns that lend themselves to different end-uses. The "Satin weave or twill weave" category further delineates distinct weaving techniques, while 5212.23.60.90 encompasses all other dyed, heavy woven cotton fabrics not specifically identified.

As this is a leaf node within the HTS structure, there are no further subcategories. Therefore, classification into 5212.23.60.40 relies on the precise identification of the fabric as "Duck" based on its weave structure, weight, and dyed finish, ensuring it meets the defined characteristics of this specific tariff item and is not more appropriately classified under a more specific or dissimilar sibling category.