6207.91.10.00 - Bathrobes, dressing gowns and similar articles (350) 🖩

This HTS category, 6207.91.10.00, specifically covers bathrobes, dressing gowns, and other similar articles of apparel when they are made of cotton. These items are designed for wear at home, often after bathing or for lounging, and are characterized by their relaxed fit and absorbent or comfortable materials. The "similar articles" designation encompasses items that share the functional purpose and general construction of bathrobes and dressing gowns but may have slight variations in design or cut.

This classification is distinct from its sibling category, 6207.91.30, which is designated for "Other" similar articles. While both fall under "Of cotton" and "Other" within men's or boys' sleepwear and loungewear, this specific code (6207.91.10.00) focuses on the defined items of bathrobes, dressing gowns, and their direct counterparts, implying a more specific product type than the broader "Other" designation. The key differentiator lies in the explicit naming of the garments within this subcategory.

As this HTS code is a leaf node, there are no further subcategories to introduce. Therefore, classification into 6207.91.10.00 hinges on the goods being unequivocally identifiable as bathrobes, dressing gowns, or articles with a substantially similar purpose and construction, and being made entirely or predominantly of cotton. The context within Section XI and Chapter 62 confirms these are non-knitted or crocheted articles of apparel.