6307.90.40.10 - Of cotton (369)

This classification, HTS 6307.90.40.10, specifically encompasses "other made up textile articles" that are constructed "of cotton." This subcategory falls under the broader heading of "Other made up articles, including dress patterns," and then further refines to "Other" within the general category of made-up textile articles. The defining characteristic here is the primary material composition; goods classified under this code must be predominantly made from cotton. Examples include cotton ribbons, decorative trimmings, small textile bags or pouches made of cotton, and other finished textile items not specifically enumerated elsewhere and composed of cotton.

Within the "Other" subcategory (6307.90), this specific code is distinguished from its sibling, 6307.90.40.20, which is also designated as "Other." While both fall under the broad "Other" classification for made-up articles, 6307.90.40.10 is explicitly defined by its cotton content. The sibling category, 6307.90.40.20, would therefore cover similar "other made up textile articles" that are *not* predominantly of cotton, but rather of other textile materials. The classification hinges on the material of origin for these otherwise unclassified textile articles.

As this node represents a leaf node in the HTS structure, there are no further subcategories. The classification is as specific as it gets for cotton-made "other" made-up textile articles. Therefore, the focus for classification under this heading is on accurately identifying the item as a made-up textile article, confirming its cotton composition, and ensuring it does not fit into any more specific classifications within Chapter 63. If an item is made of cotton and is a finished textile product not otherwise specified, it will find its classification here.