6108.91.00.05 - Underpants (352)

This HTS classification, 6108.91.00.05, specifically covers knitted or crocheted underpants for women and girls. These garments are designed for intimate wear and are made predominantly from cotton. The classification focuses on the functional purpose as underwear, distinct from other garments like slips or nightdresses that might fall under the broader heading of 6108.

As a leaf node, this category does not have further subdivisions. Therefore, the classification hinges on the precise definition of "underpants" within the context of intimate apparel, ensuring that the material is indeed cotton and that the garment is knitted or crocheted, as stipulated by Chapter 61. Items that do not meet these criteria, such as those made from different materials or designed for outer wear, would be classified elsewhere.