6109.90.40.10 - Men's or boys' (738)

This HTS classification, 6109.90.40.10, specifically covers men's or boys' knitted or crocheted garments that fall under the broader category of T-shirts, singlets, tank tops, and similar items. The defining characteristic for inclusion in this subcategory is that the garment must be constructed from "other textile materials" and contain 70 percent or more by weight of silk or silk waste. This material requirement is crucial for accurate classification, ensuring that items primarily composed of silk are correctly identified.

Within the "Of other textile materials" branch, this category is distinguished from its sibling, 6109.90.40.20, by the intended wearer. While 6109.90.40.10 is exclusively for men's or boys' apparel, the sibling category is for women's or girls' garments sharing the same material composition (70% or more silk or silk waste). Therefore, the gender or age designation of the intended wearer is the primary differentiating factor at this level.

As a leaf node, 6109.90.40.10 has no further subcategories. This means that any knitted or crocheted T-shirt, singlet, tank top, or similar garment for men or boys, made of other textile materials and weighing at least 70% silk or silk waste, will be classified directly under this specific HTS code. Importers should pay close attention to the fiber content declaration on the garment's label to ensure compliance with this silk-heavy classification.