6107.91.00.90 - Boys' (350)

This classification, HTS Code 6107.91.00.90, specifically designates boys' undergarments, nightwear, and similar articles that are knitted or crocheted and made of cotton. This category encompasses a range of items such as underwear, briefs, pajamas, nightshirts, bathrobes, and dressing gowns intended for boys. The "Other" designation at this level indicates that these are not specific types of garments explicitly listed at higher levels of the subcategory but rather fall under a general "other" provision within cotton boys' sleepwear and loungewear.

The primary distinction for this subcategory, 6107.91.00.90, lies in its focus on "Boys'" wear, differentiating it from its sibling category, 6107.91.00.40, which covers identical items for "Men's." Therefore, the age and intended recipient are critical factors in determining correct classification. Both categories share the commonality of being knitted or crocheted, made of cotton, and falling under the broader umbrella of men's or boys' underpants, nightshirts, pajamas, and similar articles.

As this is a leaf node, there are no further subcategories. Classification under this code is final once the criteria of being a knitted or crocheted cotton article of apparel for boys, fitting the description of underpants, nightshirts, pajamas, bathrobes, dressing gowns, or similar items, are met. Importers and exporters must ensure that the goods precisely align with these defining characteristics to avoid misclassification and potential customs penalties.