6213.20 - Of cotton:

This HTS category, 6213.20, specifically covers handkerchiefs that are manufactured from cotton. This classification focuses on the primary textile material of the product, identifying it as cotton. Handkerchiefs, in this context, refer to small pieces of cloth, typically square or rectangular, used for personal hygiene, wiping the face or hands, or as a decorative accessory. The material composition is the key determinant for inclusion within this particular code.

Distinguishing this category from its sibling, 6213.90 ("Of other textile materials"), is crucial for accurate classification. While both fall under the broader heading of "Handkerchiefs," 6213.90 encompasses handkerchiefs made from materials other than cotton, such as silk, wool, synthetic fibers, or other vegetable fibers. Therefore, if a handkerchief is not primarily composed of cotton, it would be classified under the sibling category.

Within the 6213.20 code, further subcategories exist to refine classification based on specific finishing and decorative elements. These include 6213.20.10.00, for handkerchiefs that are hemmed but do not contain lace or embroidery, and 6213.20.20.00, which covers all other cotton handkerchiefs not specified in the preceding subcategory. These subdivisions allow for a more granular level of detail, considering aspects like whether the edges are finished with a simple hem or if decorative elements like lace or embroidery are present.