Cotton-core/polypyrrole (PPy)-sheath fibers (cotton/PPy fibers) were synthesized by aqueous chemical oxidative seeded polymerization and were utilized as precursors for nitrogen-containing carbon (NCC) tubes. Irradiation of the cotton/PPy fibers with a near-infrared (NIR) laser heated them to approximately 300 °C due to light-to-heat photothermal conversion by the PPy, and the cotton core was thermally decomposed and vaporized. Scanning electron microscopy studies revealed the formation of tubes with monodispersed diameters, and elemental microanalysis, Fourier transform infrared spectroscopy, and Raman spectroscopy confirmed that the PPy sheath was converted into NCC. Furthermore, sunlight also worked as the light source in fabricating the NCC tubes. The thicknesses of the tubes were controlled between 410 nm and 2.30 μm by tuning the PPy sheath thickness. The method developed in this study can be extended to other polymeric fibers, including acrylic and wool fibers. The shapes of the cross sections and surface nanomorphologies of the NCC tubes can be reflected in those of the polymer/PPy fibers.