6109.10.00.40 - Women's (339)

This HTS category, 6109.10.00.40, specifically covers women's t-shirts that are knitted or crocheted and made of cotton. It encompasses a wide range of casual tops designed for women, including but not limited to standard t-shirts, V-neck shirts, crew neck shirts, and other similar garments that fall within the general definition of a t-shirt. The key classification criteria are the garment's construction (knitted or crocheted), primary material (cotton), and intended wearer (women).

Distinguishing this category from its sibling, 6109.10.00.45, is crucial. While both fall under "Women's or girls': Of cotton: Other: T-shirts," this specific code (6109.10.00.40) exclusively applies to garments for adult women. The sibling category is reserved for t-shirts intended for girls. Therefore, the age and size of the intended wearer are the primary differentiating factors between these two closely related classifications.

As this is a leaf node in the HTS structure, there are no further subcategories to introduce. Classification at this level is definitive, relying on the precise interpretation of "women's" as opposed to "girls'" when dealing with cotton t-shirts of this construction. The "Other" designation at the parent level signifies that these are not specifically defined as singlets or tank tops, but rather the more general category of t-shirts.