To provide a three-dimensional folding structure for a handkerchief capable of making a marketable product having high design effects, by using a core material.

A handkerchief provided with a decorative cloth 2 at a position close to one side of the surface of a main body fabric l is used. A part 8 of the main body fabric l at a side opposing the side is folded in the direction of the side. The folded part 8 is wound on a cylindrical core material B1 and held on the core material to constitute a main body part X consisting of the core material B1 and the cloth held on it. A core material C in a laminar state or the like is arranged on the back of the main body fabric l produced with the decorative cloth 2 and a cloth around the core material C is folded to the back of the core material C so that the cloth is held on the core material C to constitute a cover part Y consisting of the core material C and the cloth held on it. The residual part of the main body fabric 1 not held on the core materials B1 and C is packed into the inside of the cylindrical core material B1 and the cover part Y is attached to the upper inside of the main body part X in a cover state.