5801.32.00.00 - Cut corduroy (224)

This classification pertains to cut corduroy fabrics manufactured from man-made fibers. Corduroy is characterized by its distinct wales, or raised ridges, which are formed by cutting loops of pile yarn. The "cut" aspect is crucial here, distinguishing it from uncut pile fabrics. These fabrics are typically used in apparel, upholstery, and home furnishings, offering a textured and durable surface.

Within the broader category of "Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806: Of man-made fibers," this specific HTS code differentiates itself from its siblings based on its construction and the method of pile formation. Unlike 5801.31.00.00 (Uncut weft pile fabrics) and 5801.33.00.00 (Other weft pile fabrics), which describe different states or types of weft pile, this code specifically addresses corduroy where the weft pile has been cut to create the characteristic wales. It also differs from chenille fabrics (5801.36.00), which have a fuzzy, caterpillar-like appearance, and warp pile fabrics (5801.37), where the pile is formed by warp yarns.

As this is a leaf node within the HTS, there are no further subcategories. Therefore, classification at this level relies solely on identifying the fabric as being a cut corduroy made from man-made fibers, distinguishing it from other types of woven pile fabrics based on the specific construction and finishing of the pile. The defining characteristic remains the presence of cut wales created from the weft yarns.