6106.10.00 - Of cotton

This HTS category, 6106.10.00, specifically classifies women's or girls' blouses and shirts that are knitted or crocheted and are made predominantly of cotton. These garments are designed for upper body wear and fall under the broad heading of knitted or crocheted apparel. The key defining characteristic for inclusion in this subheading is the primary textile material used in their construction.

This classification is distinguished from its siblings by the material composition. While 6106.20 covers similar garments made from man-made fibers (such as polyester, nylon, or acrylic), and 6106.90 encompasses those made from other textile materials (like silk, wool, or linen), this specific subheading is reserved exclusively for cotton-based items. Therefore, when classifying a knitted or crocheted blouse or shirt, the importer or exporter must ascertain the dominant fiber content to ensure accurate classification.

The subcategories under 6106.10.00 provide further refinement based on the intended wearer. The classification "6106.10.00.10: Women's" separates garments designed for adult females. The existence of a subsequent, unassigned subcategory indicates a further intended division for "Girls'," allowing for more granular tracking and statistical reporting based on age group, without altering the fundamental material and construction criteria.