6109.10.00.14 - Boys' (338)

This HTS classification, 6109.10.00.14, specifically covers boys' T-shirts, singlets, tank tops, and similar garments that are knitted or crocheted and made of cotton. These are everyday upper-body garments designed for children classified as boys. The "Other T-shirts" designation within this category implies that it encompasses a broad range of styles beyond potentially more specific sub-classifications (if they existed).

This particular sub-heading distinguishes itself from its sibling category, 6109.10.00.12, solely by the gender and age designation of the intended wearer. While both fall under "Men's or boys': Other T-shirts" and are made of cotton, this code is exclusively for boys' apparel, whereas the sibling code is for men's apparel. The operative criteria for differentiation here is the intended consumer's demographic.

As this is a leaf node within the HTS structure, there are no further subcategories. Therefore, classification at this level relies on confirming that the garment meets all preceding criteria: knitted or crocheted, of cotton, designed as a T-shirt or similar top, and intended for boys. Practical examples would include cotton t-shirts with short or long sleeves, crew necks, V-necks, or other common necklines, as well as sleeveless tank tops or singlets, all specifically sized and styled for boys.