6307.10.20.27 - Of cotton (369)

This HTS category, 6307.10.20.27, specifically covers dishcloths that are made up of cotton. These are textile articles designed and manufactured for the purpose of cleaning dishes, tableware, and related kitchen surfaces. Their primary function is absorption and wiping, and the defining characteristic for this classification is their construction from cotton fibers.

At this level, the distinction from sibling category 6307.10.20.28, also "Other," lies in the explicit material specification. While 6307.10.20.28 would encompass dishcloths made from materials other than cotton, such as synthetic fibers or blends, this specific code is reserved for those exclusively or predominantly composed of cotton. This material distinction is crucial for determining the correct tariff rate and import duties.

As a leaf node, this category has no further subcategories. Therefore, the focus for classification within 6307.10.20.27 is on ensuring the article functions as a dishcloth and is indeed constructed from cotton. Examples include traditional terrycloth dish towels, knitted cotton dish rags, and other similar cleaning cloths intended for kitchen use where cotton is the primary textile component.