5408.31.20.30 - Sheeting (627)

HTS code 5408.31.20.30 specifically classifies "Sheeting" within the broader category of other woven fabrics of artificial filament yarn, which are unbleached or bleached. This classification pertains to fabrics that are primarily intended for use in the production of bed linens, such as sheets, pillowcases, and duvet covers. The defining characteristic is often the weave structure and the intended end-use, which differentiates sheeting from other woven fabrics of similar construction.

This category is distinguished from its siblings by the specific functional application of the fabric. For instance, "Poplin or broadcloth" (5408.31.20.20) and "Printcloth" (5408.31.20.40) are also woven fabrics of artificial filament yarn, but their descriptions often imply a wider range of applications beyond household linens, or specific weave patterns that may not be indicative of sheeting. "Satin weave or twill weave" (5408.31.20.50) refers to specific weave structures, whereas "Sheeting" prioritizes the end-use in its classification. The residual "Other" category (5408.31.20.90) captures woven fabrics of artificial filament yarn that do not fit the specific definitions of sheeting, poplin, broadcloth, printcloth, or satin/twill weaves.

As a leaf node in the HTS, 5408.31.20.30 has no further subcategories. Therefore, classification within this code relies on meeting the criteria for sheeting. This typically involves assessing factors such as thread count, fabric weight, and the overall appearance and feel of the fabric, in conjunction with its primary intended use for the manufacture of bed linens. Importers and exporters must ensure that the characteristics of their goods align with the established understanding of what constitutes "sheeting" in the context of textile trade and customs regulations.