6304.20.00.20 - Of cotton (369)

This HTS subheading, 6304.20.00.20, specifically classifies bed nets that are constructed from cotton. These items are designed for protection against insects and are typically used over beds. The "Of cotton" designation is a critical determinant, meaning the primary component of the bed net must be cotton fibers.

This category is distinguished from its sibling, 6304.20.00.40, which covers bed nets made from man-made fibers. Therefore, when classifying a bed net, the material composition is the key differentiator between these two subheadings. Items not fitting the specific description of bed nets, even if made of textile materials and used in a furnishing context, would fall under other categories within Chapter 63.

As this subheading represents a leaf node in the HTS, there are no further subdivisions under 6304.20.00.20. Classification at this level requires a definitive identification of the product as a bed net and confirmation of its primary material being cotton. This ensures accurate tariff application for imported or exported cotton bed nets.