6107.99.10 - Of man-made fibers

This classification, HTS 6107.99.10, specifically covers men's or boys' undergarments, nightwear, and similar articles of apparel, knitted or crocheted, that are made from man-made fibers. These items are distinct from those made from other textile materials. For example, articles predominantly composed of wool or fine animal hair would fall under a different subheading. Similarly, garments with a significant silk content have their own designated classifications. This category therefore acts as a catch-all for knitted or crocheted men's and boys' apparel meeting the "other" criteria under the broader "Other" subheading, provided they are manufactured from synthetic or artificial fibers.

Within this category, further subdivisions exist to refine the classification based on the specific type of garment. For instance, a significant portion of sleepwear, such as pajamas and nightshirts made from man-made fibers, will be found under a distinct subheading. The remaining items within HTS 6107.99.10, not classified as sleepwear, are then further delineated by their specific nature and purpose, allowing for a more precise customs declaration. This hierarchical structure ensures accurate tariff application based on both material composition and garment function.