6102.20.00.20 - Girls' (335)

This HTS category, 6102.20.00.20, specifically covers girls' knitted or crocheted overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers, and similar articles. The defining characteristic of this classification is the intended wearer: girls. These garments are constructed from cotton and are designed for outerwear protection, mirroring the broader scope of heading 6102 but specifically tailored for the younger female demographic.

It is crucial to distinguish this subcategory from its sibling, 6102.20.00.10, which covers women's articles of the same type and material. The distinction rests solely on the intended age and size range of the wearer. Both categories fall under the broader umbrella of "Of cotton" within the knitted or crocheted outerwear section, but the tariff treatment and classification depend on whether the garment is designed for women or girls.

As this is a leaf node in the HTS structure, there are no further subcategories for this specific classification. Therefore, the classification is complete at this level, and the importer or exporter must ensure that the garment precisely fits the description of outerwear for girls, made of cotton, and knitted or crocheted. Misclassification can occur if garments intended for women are classified here, or vice versa, highlighting the importance of accurate sizing and gender designation.