6203.32 - Of cotton:

This HTS category, 6203.32, specifically classifies suit-type jackets and blazers designed for men or boys, which are constructed primarily from cotton. These garments are distinct from other suit-type jackets and blazers within the 6203.3x range. For instance, categories 6203.31 are exclusively for those made of wool or fine animal hair, while 6203.33 pertains to garments fabricated from synthetic fibers. Category 6203.39 encompasses those made from other textile materials not covered by the aforementioned categories. Therefore, the defining characteristic of 6203.32 is its composition of cotton.

Within this cotton-based category, further distinctions are made to refine classification. Subcategory 6203.32.10.00 is designated for those jackets and blazers containing 36 percent or more by weight of flax fibers, in addition to their cotton content. This highlights a specific blend of natural fibers that warrants a separate classification. All other suit-type jackets and blazers for men or boys that are of cotton but do not meet the flax fiber threshold fall under the broader designation of 6203.32.20, serving as a residual category for cotton garments within this product group.