Flannel

From The Jolly Contrarian
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Flannel is a cotton material of a peculiarly absorbent character, used with abandon by diligent lawyers the world over, cut into small toweling squares.

Who, why, which or what —
is a flannelette?
Is it a towel? A kerchief? A hanky? Or a rag?
Does it sit in your pocket,
In your briefcase
Or your bag