6107.12.00.20 - Boys' (652)

This HTS classification, 6107.12.00.20, specifically designates boys' underpants and briefs that are knitted or crocheted and made of man-made fibers. This category falls under the broader umbrella of men's or boys' undergarments, nightwear, and loungewear, all of which are constructed from knitted or crocheted textile materials. The defining characteristic is the intended wearer – boys – and the material composition, which must be synthetic or artificial fibers.

It is crucial to distinguish this category from its sibling, 6107.12.00.10, which covers identical garments but is intended for adult men. The distinction hinges on the age and gender of the intended user, a key factor in determining the correct tariff code for import and export purposes. Both categories share the same material and construction criteria, with the sole differentiator being the target demographic.

As this is a leaf node in the HTS structure, there are no further subcategories. Therefore, classification under this code requires careful consideration of the garment's design and sizing to confirm it is intended for boys and is indeed made from man-made fibers, meeting all the stipulated criteria for this specific tariff line.