6212.20.00.10 - Of cotton (349)

This HTS subheading specifically classifies girdles and panty-girdles constructed from cotton. These garments are designed to shape and support the torso, abdomen, and hips. They are distinguished by their primary textile composition being cotton, which influences their feel, breathability, and care requirements.

This classification is distinct from its siblings, 6212.20.00.20, which covers similar garments made of man-made fibers, and 6212.20.00.30, which acts as a residual category for all other textile compositions not specified. The key differentiating factor here is the explicit mention of cotton as the sole material for classification under this code.

As this is a leaf node within the HTS structure, there are no further subcategories. Classification under this specific code relies entirely on the determination that the girdle or panty-girdle is primarily made of cotton. Customs declarations should accurately reflect this material composition to ensure correct duty assessment.