6107.21.00 - Of cotton

This HTS category, 6107.21.00, specifically classifies nightshirts and pajamas that are knitted or crocheted and are made from cotton. These garments are designed for sleeping or lounging and fall under the broader classification of men's or boys' undergarments and similar articles. The focus here is on the material composition, identifying cotton as the primary textile fiber used in their construction.

Distinguishing this category from its siblings is crucial for accurate classification. While 6107.21.00 covers cotton items, 6107.22.00 pertains to nightshirts and pajamas made from man-made fibers. The "Of other textile materials" sibling category, 6107.29, would encompass items made from materials not specifically listed, such as silk, wool, or linen. Therefore, the defining characteristic for 6107.21.00 is unequivocally the use of cotton.

Within this cotton-specific category, further subdivisions exist to differentiate between garments intended for men and those intended for boys. The subcategories, 6107.21.00.10 (Men's) and 6107.21.00.20 (Boys'), reflect this distinction. This differentiation is important for statistical reporting and for applying any specific trade regulations or duties that may be associated with garments based on the age and gender of the intended wearer.