6105.10.00 - Of cotton

This HTS category, 6105.10.00, specifically covers men's or boys' shirts that are knitted or crocheted and are made entirely of cotton. This includes a wide range of cotton knitwear designed as shirts, such as t-shirts, polo shirts, and long-sleeved casual shirts. The crucial defining characteristic for inclusion in this subcategory is the primary textile material being cotton.

The distinction between this category and its siblings lies solely in the fiber content. 6105.20.00 encompasses similar knitted or crocheted shirts but made from man-made fibers like polyester or nylon, while 6105.90.00 is for shirts composed of other textile materials, such as silk, wool, or linen blends. Therefore, the material composition is the sole determinant for classifying a knitted or crocheted shirt into this specific cotton category.

Within 6105.10.00, further subdivision is made to differentiate between garments intended for men and those for boys. The subheadings 6105.10.00.10 for "Men's" and the subsequent implicit subheading for "Boys'" allow for more precise classification based on the intended wearer's size and fit, aiding in detailed statistical tracking and tariff application.