5803.00 - Gauze, other than narrow fabrics of heading 5806:

This HTS category, 5803.00, encompasses gauze fabrics that are not considered narrow fabrics under heading 5806. Gauze, in this context, refers to a lightweight, sheer fabric typically woven with a plain weave where warp threads cross over two or more weft threads. This open weave construction results in a loose texture, often with a slight sheen, and is characterized by its transparency. While many textile articles are classified within Section XI, this heading specifically isolates gauze based on its unique weave and application, distinct from general woven fabrics.

Distinguishing 5803.00 from its siblings at the same level involves understanding the breadth of Chapter 58. While other headings within Chapter 58 cover specialized fabrics like tufted textiles, lace, tapestries, trimmings, and embroidery, heading 5803.00 is dedicated solely to gauze that does not fall under the definition of narrow fabrics (typically less than 30 cm in width). It is also differentiated from basic woven fabrics by its specific gauze weave, which is characterized by its open structure and the way warp threads are interlaced.

The subcategories within 5803.00 provide further refinement based on the textile material used. The primary subdivision, 5803.00.10.00, specifically identifies gauze made from cotton. Subsequent subdivisions, if present (indicated by the trailing colon), would typically categorize gauze made from other textile materials, such as synthetic fibers, regenerated cellulose fibers, or animal hair, allowing for precise tariff application based on the constituent yarn.