6109.90.10.60 - Girls' (639)

This HTS category, 6109.90.10.60, specifically classifies girls' t-shirts, singlets, tank tops, and similar garments that are knitted or crocheted, and are made from man-made fibers. These items are distinguished from other garments in the chapter by their specific construction (knitted or crocheted) and their classification as "other textile materials" which broadens the scope beyond common natural fibers. The inclusion of "girls'" as a descriptor is a key determinant for classification within this subcategory, differentiating it from similar garments intended for adult women.

Within the broader context of "Of man-made fibers," this code further refines classification by identifying the intended wearer. It stands as a distinct classification from its sibling category, 6109.90.10.50, which covers identical garment types made of man-made fibers but intended for women. The core distinction lies in the size and specific design features often associated with children's apparel.

As a leaf node, this classification does not contain further subdivisions. Therefore, its practical application relies on accurately identifying the garment type as a t-shirt, singlet, or similar knitted/crocheted top, confirming the material composition is exclusively man-made fibers, and verifying that the intended wearer is a girl. This precise detailing ensures correct duty assessment and trade compliance for imported or exported goods falling within this specific product segment.