6109.10.00.23 - Boys' (338)

This HTS category, 6109.10.00.23, specifically classifies boys' tank tops and other singlets that are knitted or crocheted and made of cotton. This encompasses sleeveless garments designed to be worn as an undergarment or a primary top layer, characterized by their simplicity and lack of sleeves, fitting the definition of a singlet or tank top. The "boys'" designation is critical for distinguishing the intended wearer.

It is important to differentiate this category from its sibling, 6109.10.00.18, which covers men's tank tops and other singlets of cotton. The primary distinguishing factor is the age and gender of the intended wearer, with this subcategory exclusively for boys. Both categories fall under the broader umbrella of cotton tank tops and singlets, knitted or crocheted, but the specific sizing and design intended for boys dictates this separate classification.

As this is a leaf node in the HTS classification, there are no further subcategories under 6109.10.00.23. Therefore, classification within this specific code relies solely on the confirmed material (cotton), construction method (knitted or crocheted), garment type (tank top or singlet), and the intended wearer being a boy. Proper identification of these attributes is crucial for accurate customs declarations.