6104.19.60.40 - Waistcoats imported as parts of suits (359) 🖩

This HTS classification, 6104.19.60.40, specifically covers knitted or crocheted waistcoats that are imported as integral parts of suits. These waistcoats, when classified under this code, are not intended for independent sale but are meant to complete a suit ensemble, contributing to the overall design and function of a suit for women or girls. The material composition of these waistcoats will be of "other textile materials" not specifically enumerated in preceding subcategories within Chapter 61.

It is crucial to distinguish this category from its siblings. HTS code 6104.19.60.10 covers knitted or crocheted jackets that form part of a suit, while 6104.19.60.20 pertains to skirts and divided skirts intended as suit components. Similarly, 6104.19.60.30 addresses trousers, breeches, and shorts when imported as parts of suits. This classification, therefore, isolates the waistcoat element of a suit for distinct tariff treatment.

As a leaf node, this classification does not have further subcategories. This means that any knitted or crocheted waistcoat imported as part of a suit, made from "other textile materials" not covered by more specific classifications, will fall directly under this code. The primary classification driver here is the functional relationship of the waistcoat to the suit ensemble, rather than its independent characteristics, assuming it aligns with the general definition of a waistcoat.