No. 40 Plain Weave Cotton Sheeting Fabric from Mexico

This is a dyed plain weave cotton sheeting fabric containing 85% or more cotton by weight, weighing under 100 g/m² with an average yarn number of 40, classified as sheeting (313) under HTS 5208.31.40.40. It meets Chapter 52 specifications for cotton woven fabrics of number 42 or lower, used primarily for bed linens and apparel linings. The lightweight construction and specific weave make it ideal for breathable applications.

Duty Rate — Mexico → United States

18.1%

Rate breakdown

9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter

Import Tips

Verify average yarn number using HTS formulas (e.g

N = BYT/1,000) after removing sizing to confirm ≤42 classification

Provide lab test reports for fiber content (>85% cotton) and weight (<100 g/m²) to avoid reclassification to higher weight subheadings

Ensure dyeing is even and documented; common pitfall is mislabeling as unbleached (5208.21), triggering different duties