6107.11.00.10 - Men's (352)

This HTS category, HTS 6107.11.00.10, specifically covers men's underpants and briefs that are knitted or crocheted and made of cotton. These items are designed as foundational garments for personal wear, providing comfort and coverage. The classification hinges on the material composition (cotton) and the gender of the intended wearer (men's).

Distinguishing this category from its sibling, HTS 6107.11.00.20, is crucial for accurate classification. While both fall under men's or boys' underpants and briefs of cotton, HTS 6107.11.00.10 is exclusively for "Men's (352)," whereas the sibling category is for "Boys' (352)." This differentiation is based on the size and intended fit for different age groups, a common factor in garment classifications.

As this is a leaf node within the HTS structure, there are no further subcategories to introduce. Therefore, classification within this specific code will rely on confirming that the imported or exported articles meet all the criteria of being knitted or crocheted, of cotton, and intended for men as underpants or briefs. Examples would include men's cotton boxers, briefs, and similar undergarments of knitted or crocheted construction.