5801.27 - Warp pile fabrics:

HTS code 5801.27 encompasses specific types of cotton warp pile fabrics. These fabrics are characterized by loops of yarn that are woven into the fabric and then cut to form a pile, creating a soft and luxurious texture. The key distinguishing feature of this category is the construction method, specifically the warp pile formation, as opposed to weft pile fabrics or chenille fabrics found in sibling categories.

Unlike sibling categories such as 5801.21 (uncut weft pile fabrics) or 5801.23 (other weft pile fabrics), 5801.27 exclusively deals with warp pile construction. Furthermore, it differs from 5801.22 (cut corduroy) by covering a broader range of pile types beyond the distinctive ridges of corduroy, and from 5801.26 (chenille fabrics) which have a distinct fuzzy fringe effect achieved through a different weaving process.

Within the 5801.27 classification, further subdivisions exist to specify the finishing of the pile. The subcategories of "Epinglé (uncut)" (5801.27.10) and "Cut" (5801.27.50) differentiate based on whether the woven loops remain intact or are subsequently cut to create a more defined and plush pile surface. This distinction is crucial for accurate tariff assessment.