6307.90.98.82 - Other towels of cotton (369)

This HTS classification, 6307.90.98.82, specifically covers "Other towels of cotton" that do not fall under more specific subheadings within Chapter 63. This category encompasses a broad range of finished textile articles, primarily designed for absorption and drying, that are made predominantly from cotton fibers and are not otherwise classified. Examples might include specialized cleaning towels, hand towels for industrial use, or any cotton towel not explicitly designated as for domestic use or with specific features addressed elsewhere in the tariff schedule.

To distinguish this category from its siblings, it's crucial to note the material composition. While 6307.90.98.84 covers similar "other towels" but made from man-made fibers, this subheading exclusively pertains to those manufactured from cotton. Furthermore, categories like 6307.90.98.85 and 6307.90.98.87 are for furniture movers' pads, which, despite potentially being made of cotton or man-made fibers, have a distinct purpose and form. The residual category 6307.90.98.91 is for "Other" made-up textile articles that do not fit any of the preceding descriptions within this specific ten-digit level, making 6307.90.98.82 the precise designation for cotton towels not covered by more granular tariff lines.

As this classification represents a leaf node in the HTS database, there are no further subcategories or subdivisions. Therefore, the classification hinges entirely on accurately identifying the article as a towel, confirming its primary material composition as cotton, and ensuring it is not specifically enumerated or defined under any other HTS subheading. The broad "other towels" designation within this cotton-based category signifies that it serves as a residual classification for cotton towels that do not meet the specific criteria for more narrowly defined towel categories.