5801.27.50.10 - Over 271 grams per square meter (224)

This classification pertains to warp pile fabrics of cotton that have been cut. These fabrics are characterized by loops that have been severed after weaving, creating a distinct pile effect. The weight of these fabrics is a critical factor, specifically exceeding 271 grams per square meter, which distinguishes them from lighter weight pile fabrics. Examples include cut velvet, velour, and corduroy fabrics of cotton, where the pile has been cut to achieve its final texture and appearance.

It is important to distinguish this category from its sibling, 5801.27.50.20 "Other." While both are cut warp pile fabrics of cotton, this specific subcategory is defined by its weight exceeding 271 grams per square meter. The "Other" category would encompass cut warp pile fabrics of cotton that do not meet this specific weight threshold, or other specific cut warp pile fabrics not explicitly defined elsewhere.

As this is a leaf node within the HTS system, there are no further subcategories to introduce. Therefore, classification within this code relies solely on the fulfillment of all preceding criteria: being a woven pile fabric of cotton, specifically a warp pile fabric, which has been cut, and weighing over 271 grams per square meter.