6302.40.20.10 - Of cotton (369)

This HTS classification, 6302.40.20.10, specifically designates table linen that is knitted or crocheted and made from cotton. It encompasses a range of items intended for use on dining tables, such as tablecloths, placemats, and napkins, provided they are constructed using knitted or crocheted fabric composed entirely of cotton. The emphasis here is on the method of fabric construction (knitted or crocheted) and the primary textile material (cotton).

This particular subcategory, "Of cotton," is distinguished from its sibling category, 6302.40.20.20, which is also "Other" knitted or crocheted table linen. The crucial differentiating factor lies in the specific material. While 6302.40.20.10 is strictly for cotton articles, its sibling would cover knitted or crocheted table linen made from other textile materials, such as man-made fibers or blends where cotton is not the predominant fiber or where the "of cotton" designation is not applicable under the HTS rules.

As this classification is a leaf node within the HTS structure, it does not have further subcategories. Therefore, the primary focus for classification under 6302.40.20.10 is a meticulous examination of the article's construction method (knitted or crocheted) and confirmation of its composition as 100% cotton. Any deviation from these criteria, such as the presence of other fibers in significant quantities or a woven construction, would necessitate reclassification into a different HTS code.