6101.20.00 - Of cotton

This HTS category, 6101.20.00, specifically covers knitted or crocheted overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles, when these garments are predominantly made of cotton. This classification applies to outerwear designed for warmth or protection from the elements, and the defining characteristic for inclusion here is the primary textile material of cotton.

The distinction of 6101.20.00 from its siblings lies solely in the material composition. While 6101.30 pertains to similar knitted or crocheted outerwear made from man-made fibers, and 6101.90 covers those constructed from other textile materials, this particular heading is exclusively for cotton-based garments. Therefore, an accurate classification hinges on identifying cotton as the principal fiber content of the outerwear.

Further breakdown within this cotton category is provided by its subcategories, which differentiate based on the intended wearer. 6101.20.00.10 is designated for men's garments fitting the description, while 6101.20.00.20 applies to boys' garments. This allows for more granular tracking and statistical reporting of these cotton outerwear items based on gender and age group.