235278

This is 100% cotton, plain woven, bleached fabric that has been brushed (napped) on both sides. The fabric weighs more than 100 g/m² but less than 200 g/m².

Heading 52.08 covers “woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m²”. Within that heading, subheading 5208.22 provides for fabric that is “bleached: plain weave, weighing more than 100 g/m²”.

In accordance with General Interpretative Rule 1 of the Harmonized System, the cotton fabric is classified under classification number 5208.22.90.90 of the Customs Tariff.