6307.90.89.40 - Cotton towels of pile or tufted construction (363)

This HTS category, 6307.90.89.40, specifically designates cotton towels that are constructed with a pile or tufted weave. These are distinct from other made-up textile articles within Chapter 63 due to their functional purpose as absorbent cloths and their specific fabric construction. The "pile or tufted construction" refers to the method of weaving or manufacturing where loops of yarn are raised from the base fabric to create a soft, absorbent surface, characteristic of typical bath towels, hand towels, and dish towels.

Unlike the sibling category 6307.90.89.10, which is reserved for surgical towels, this classification focuses on general-purpose cotton towels. It also differentiates itself from 6307.90.89.45, which covers cotton pillow shells, and the unnumbered category for quilt shells, both of which serve different functional and constructional purposes. The primary distinguishing feature remains the intended use as a towel coupled with the defined textile structure.

As a leaf node in the HTS database, this category does not have further subdivisions. Classification at this level is determined by the material (cotton), the construction (pile or tufted), and the intended use (towel). Importers and exporters should ensure that the goods accurately match these criteria to avoid misclassification.