6107.91.00 - Of cotton

This HTS category, 6107.91.00, specifically covers men's or boys' undergarments and sleepwear, such as briefs, nightshirts, and pajamas, that are knitted or crocheted and made from cotton. These are distinct from other categories within 6107.9 that are made from different textile materials. The inclusion of "Of cotton" is a critical determinant for classification under this subheading.

Within this classification, further subdivisions exist to provide more granular detail for specific types of garments. The primary subcategory, 6107.91.00.30, distinguishes sleepwear items. The existence of an "Other" category implies that any remaining cotton knitted or crocheted men's or boys' undergarments or similar articles that do not fall under specific subcategories like sleepwear will be classified here, ensuring all cotton items within the broader scope of 6107.9 are accounted for.