I ran a lot of tests with different cotton sources when I first got started using flint and steel. I made my charcloth in an unused one-pint paint can with a hole punched in the top with a finishing nail.
Denim, terrycloth, T-shirts, sweatshirts, sliced up spools of cotton sewing thread, Kite string, bed sheets, gun patches, mattress ticking, cheese cloth, gauze, chinos, dress shirts, cotton balls, cotton rolls from the dentist, cotton batting, and raw cotton from the fields were some of my test subjects. Anything that was pure cotton was eligible for the test.
All of it worked. Some worked better than others at catching the spark, others worked better at slow burning. Some was too finicky to deal with as char, such as the string, gauze, and the thread. I finally decided to use cotton batting as I was able to fluff it up a bit, so it caught the sparks most easily having more surface area . Terrycloth also caught the sparks almost as quickly because of the loops and burned slower giving more time if needed to ignite the tinder, but I found that the cotton batting or balls worked well enough for me. As long as the char is pure cotton, and not over-cooked to become brittle, it will work as char cloth. And if your striker is hard enough, and your flint good enough, one strike should get any of your char glowing to start your tinder provided the sparks land on the char.
Stitchawl