6107.99.10.40 - Men's (650)

This classification pertains to men's garments that are knitted or crocheted and fall under the broader category of "men's or boys' underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles." Specifically, this code covers men's items within the "Other" category of textiles, excluding those made from specific preferred materials. The key distinguishing factor is that these garments are fashioned from "man-made fibers," which encompass synthetic or regenerated cellulosic materials, and are not further specified by a more granular sub-classification within this branch.

The "men's" designation clearly separates these articles from their "boys'" counterparts classified under 6107.99.10.90. Both fall under the broader heading of "other textile materials" and "other" within the knitted or crocheted category, indicating they are not made from cotton, wool, or fine animal hair. The distinction lies solely in the intended wearer, meaning adult males versus juvenile males.

As this is a leaf node, there are no further subdivisions within 6107.99.10.40. Therefore, all men's knitted or crocheted undergarments, sleepwear, loungewear, and similar articles made from man-made fibers not covered by more specific subheadings are consolidated under this code. Examples would include men's briefs, boxer shorts, pajamas, and robes made from polyester, nylon, or rayon knit fabrics.