6107.99 - Of other textile materials:

This HTS classification, 6107.99, encompasses men's or boys' undergarments, sleepwear, loungewear, and similar articles that are knitted or crocheted, and are made from textile materials other than cotton. The scope includes items such as briefs, pajamas, nightshirts, bathrobes, and dressing gowns. It is important to note that this category specifically excludes garments made predominantly of cotton, which fall under HTS code 6107.91.

The primary distinguishing factor for goods classified under 6107.99 is the composition of the textile material. If the article is knitted or crocheted and intended for men's or boys' undergarments or loungewear, but is not primarily made of cotton, it will generally be directed to this broader "other" category. Further distinctions are then made based on the specific type of non-cotton textile material used.

Within 6107.99, further subdivisions are provided to categorize these "other" textile materials more precisely. These include classifications for articles made of man-made fibers, wool or fine animal hair, those containing a significant proportion of silk, and finally, a residual category for all other textile materials not otherwise specified. This detailed breakdown ensures accurate classification based on the predominant fiber content, aiding in correct duty assessment and trade data collection.