6108.19.90.10 - Of cotton (352)

This HTS category, 6108.19.90.10, specifically classifies women's or girls' slips and petticoats that are knitted or crocheted and are primarily composed of cotton. These garments serve as underlayers worn beneath skirts or dresses to provide a smooth silhouette, add modesty, or prevent static cling. The "Of cotton" designation is a crucial tariff determinant, indicating that cotton fibers constitute the predominant material by weight.

This subcategory is distinguished from its sibling, 6108.19.90.30 ("Other"), which covers slips and petticoats made from textile materials other than cotton. This would include garments constructed from synthetic fibers (like polyester or nylon), natural fibers other than cotton (such as silk or wool, though less common for this type of garment), or blends where cotton is not the primary component. The material composition is the key differentiator for accurate classification.

As this node is a leaf node within the HTS structure, there are no further subdivisions. Therefore, classification under 6108.19.90.10 hinges solely on confirming that the item is a knitted or crocheted slip or petticoat for women or girls and that cotton is the principal textile material by weight. Importers should ensure their product declarations accurately reflect the material composition to avoid misclassification and potential duty discrepancies.