Combed cotton yarn refers to the process of spinning, in which a fine combing procedure is added to remove the shorter fibers in the cotton fibers, leaving the longer and neat fibers, and remove the impurities in the cotton to produce a smooth yarn, making the cotton more tenacious, less prone to pilling, and more stable cotton quality. The quality of combed cotton yarn is better, and the fabric made of combed cotton yarn has a high quality level in texture, washing resistance and durability.