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GOTS covers the whole chain: a minimum share of certified organic fibre (95% for the “organic” grade), processing limits on chemicals, wastewater treatment, and social criteria. A GOTS claim should come with a licence number and a certifying body.
OEKO-TEX Standard 100 tests the finished article for harmful substances. It says nothing about whether the cotton is organic. Product classes for babies and toddlers (class I) have the strictest limits.
Certification is a useful shortcut, but fabric and fit matter too: smooth cotton or bamboo next to the skin, flat seams, no scratchy labels, and a wash before the first wear.
General information, not medical advice.