6105.10.00.10 - Men's (338)

This HTS category, 6105.10.00.10, specifically classifies men's shirts that are knitted or crocheted and made of cotton. This classification applies to a wide range of garments designed for men, encompassing various styles of tops such as t-shirts, polo shirts, casual shirts, and dress shirts, provided they meet the criteria of being knitted or crocheted and primarily composed of cotton.

The primary distinction of this subcategory lies in its focus on "Men's" apparel, differentiating it from the sibling category for "Boys'" shirts. While both categories cover knitted or crocheted shirts of cotton, the intended wearer is the key differentiator. This ensures accurate tariff application based on the demographic for whom the garment is designed.

As this is a leaf node within the HTS structure, there are no further subdivisions under this specific code. Therefore, the classification hinges on the precise fulfillment of the criteria: knitted or crocheted construction, cotton as the primary textile material, and the garment being intended for men. Considerations for classification at this level may include the garment's cut, design, and intended use as a men's shirt.