6305.20.00.00 - Of cotton (369)

This HTS category, 6305.20.00.00, specifically covers sacks and bags designed for the packing of goods, when they are manufactured from cotton. This includes a wide array of flexible containers, such as burlap sacks, tote bags, and bulk bags, provided their primary textile component is cotton. The defining characteristic for classification within this heading is the intended use for packing and the material composition.

Distinguishing this category from its siblings is crucial for accurate classification. Unlike 6305.10.00.00, which is reserved for sacks and bags made of jute or other textile bast fibers of heading 5303, or the subcategory for "man-made textile materials," this classification exclusively applies to cotton-based packing sacks and bags. Furthermore, it differs from 6305.90.00.00, which encompasses packing sacks and bags made from any other textile materials not already specified.

As this is a leaf node within the HTS structure, there are no further subcategories to introduce. Therefore, the focus for classification under 6305.20.00.00 rests entirely on confirming that the sacks or bags are indeed intended for the packing of goods and that their principal textile component is cotton. This eliminates ambiguity regarding the material and the functional purpose of the textile article.