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Definitions from The A to Z Book of Menswear

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Term: 100's cotton 
Meaning: This is a measure of the fineness [thinness] of cotton. Typically, it is calculated using the English count method, which measures the number of hanks [840 yards] in a pound of the cotton. The higher the number, the finer the cotton. [The cotton grading system is completely different from that used for wools - see Super 100's wool, etc. - even though the numeric values are close.] Also applies to 110's and 120's cotton. 
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