6110.12.10.20 - Women's or girls' (446)

This HTS classification covers women's or girls' sweaters that are knitted or crocheted and made entirely from cashmere. The defining characteristics of goods within this category are their construction (knitted or crocheted), their intended user (women or girls), and their primary material composition, which must be 100% cashmere goat hair. This specificity ensures accurate duty assessment and statistical tracking for these particular garments.

The distinction of this category lies in its precise demographic and material focus. It is differentiated from its sibling category, 6110.12.10.10, which covers men's or boys' sweaters of wholly cashmere. While both share the knitted/crocheted construction and 100% cashmere material, the intended wearer is the key differentiator. This level of detail is crucial for accurate import and export declarations, reflecting the specialized nature of the apparel.

As a leaf node in the HTS structure, 6110.12.10.20 does not have further subcategories. This signifies that once a garment meets all the preceding criteria – being a knitted or crocheted sweater for women or girls, and wholly of cashmere – it falls definitively into this classification without further subdivision. Classification at this level requires careful examination of the garment's composition and intended demographic to ensure correct placement within the tariff schedule.