5309.21.30.10 - Sheeting (313)

This classification, HTS Code 5309.21.30.10, specifically designates "Sheeting" that is a woven fabric of flax. To fall within this category, the fabric must contain less than 85 percent by weight of flax, be either unbleached or bleached, and contain both cotton and man-made fibers. Furthermore, these fabrics must be subject to cotton restraints, a crucial factor in their import and export.

Distinguishing this "Sheeting" from its siblings is vital for accurate classification. For instance, while both are woven fabrics of flax containing cotton and man-made fibers and subject to cotton restraints, 5309.21.30.05 is reserved for Poplin or broadcloth, and 5309.21.30.15 for Printcloth. This node, 5309.21.30.10, covers other constructions of sheeting fabrics not fitting those specific weave types, emphasizing their primary use as bedding material. The sibling category 5309.21.30.20, "Other," would encompass any remaining woven flax fabrics meeting the preceding criteria but not classifiable as sheeting, poplin, or printcloth.

As this node is a leaf node, there are no further subcategories. Therefore, classification within 5309.21.30.10 relies on a precise identification of the fabric as sheeting, its flax content, its bleaching status, the presence of both cotton and man-made fibers, and confirmation of its subjection to cotton restraints. Practical considerations such as weave structure, thread count, and intended end-use as bedding material are paramount in differentiating this specific type of sheeting fabric from other closely related textile categories.