6107.11.00 - Of cotton

This HTS classification, 6107.11.00, specifically covers men's or boys' underpants and briefs that are knitted or crocheted and made from cotton. These garments are designed for intimate wear and are distinguished by their construction method (knitted or crocheted) and primary material.

The key differentiating factor for this subcategory lies in the textile fiber composition. It is distinct from sibling categories such as 6107.12.00, which covers similar undergarments made from man-made fibers, and 6107.19, which encompasses those made from other textile materials. Therefore, the presence of cotton as the sole or predominant fiber is crucial for classification under 6107.11.00.

Further subdivision exists to differentiate based on the intended wearer. The subcategories 6107.11.00.10 for men's underpants and briefs and 6107.11.00.20 for boys' underpants and briefs allow for more granular tracking. This distinction is based on sizing and design characteristics typically associated with each demographic, ensuring accurate customs reporting and trade statistics.