5802.10 - Terry toweling and similar woven terry fabrics, of cotton:

This HTS category, 5802.10, specifically classifies terry toweling and similar woven terry fabrics that are predominantly made of cotton. These fabrics are characterized by their looped pile construction, which allows for high absorbency and a soft texture, making them ideal for items such as bath towels, hand towels, and beach towels. The key determinant for classification under this heading is the material composition, requiring cotton to be the primary textile fiber.

In contrast to its sibling category, 5802.20, which covers terry toweling and similar woven terry fabrics made from textile materials other than cotton (such as synthetic fibers or wool), this heading is exclusively for cotton-based products. Furthermore, it is distinct from 5802.30, which pertains to tufted textile fabrics, a different construction method that creates a raised surface through knotting rather than woven loops.

Within this category, 5802.10 is further subdivided to distinguish between unbleached fabrics (5802.10.10.00) and all other cotton terry toweling and similar woven terry fabrics (5802.10.90.00). This distinction is important for reporting and statistical purposes, allowing for granular analysis of trade flows based on the processing stage of the cotton terry fabrics.