6107.91.00.40 - Men's (350)

This HTS category, 6107.91.00.40, specifically classifies men's undergarments and loungewear that are knitted or crocheted, and are made of cotton, but do not fall into more specific subcategories. This encompasses a wide range of articles such as men's cotton briefs, boxer shorts, undershirts, and potentially certain types of casual lounge pants or sleepwear, provided they meet the knitted or crocheted and cotton material requirements, and are not specifically designated for boys. The descriptor "(350)" often refers to a specific statistical suffix used for tracking purposes within customs systems.

The key differentiator for this category lies in its broad coverage of "men's" cotton knitted or crocheted items that are not otherwise classified. It distinguishes itself from its sibling category, 6107.91.00.90, which is specifically reserved for "boys'" undergarments and loungewear made from the same materials. Therefore, the primary classification determinant between these two is the intended wearer (men versus boys).

As this classification represents a leaf node within the HTS, there are no further subcategories. All eligible men's knitted or crocheted cotton undergarments and similar articles that are not specifically called out by a more precise HTS code will be classified here. The focus remains on the material (cotton), construction method (knitted or crocheted), and intended purpose and gender (men's loungewear and undergarments).