6117.10.60.10 - Of cotton (359)

This HTS category, 6117.10.60.10, specifically covers knitted or crocheted shawls, scarves, mufflers, mantillas, veils, and similar made-up articles when they are primarily constructed from cotton. These items are characterized by their textile nature, knitted or crocheted construction, and their function as apparel accessories. The "Of cotton" designation is a crucial distinguishing factor within this level of the tariff schedule, ensuring accurate classification based on the dominant fiber content.

This subcategory distinguishes itself from its sibling, 6117.10.60.20, which also covers other knitted or crocheted shawls, scarves, and similar items, but *not* specifically those made predominantly of cotton. Therefore, when classifying such accessories, the primary fiber content – in this case, cotton – dictates entry into this specific classification. The parent categories establish that these are made-up clothing accessories and parts thereof, knitted or crocheted, and specifically within the "Shawls, scarves, mufflers, mantillas, veils and the like" grouping.

As this is a leaf node, there are no further subcategories to introduce. Classification at this level is definitive based on the item's form as a shawl, scarf, or similar accessory, its knitted or crocheted construction, and its predominant material being cotton.