6204.32 - Of cotton:

This HTS classification, 6204.32, specifically covers suit-type jackets and blazers for women or girls that are predominantly constructed from cotton. These garments are designed to be part of a suit or ensemble, or function as standalone blazers, and are characterized by their tailored construction, often featuring lapels, collars, and button closures, intended for a formal or semi-formal appearance.

This category is distinguished from its siblings by its material composition. Unlike 6204.31 (of wool or fine animal hair) and 6204.33 (of synthetic fibers), 6204.32 explicitly defines garments made from cotton. It also differs from 6204.39, which encompasses suit-type jackets and blazers made from other textile materials not otherwise specified.

Within this cotton category, further subdivisions exist to refine classification based on specific fiber content. Subcategory 6204.32.10.00 distinguishes items containing 36 percent or more by weight of flax fibers, indicating a blended material. The remaining items, classified under 6204.32.20, represent those made purely of cotton or cotton blends not meeting the specific flax content threshold.