6110.12.20.40 - Girls' (446)

This HTS category, 6110.12.20.40, specifically classifies knitted or crocheted sweaters that are intended for girls. These garments fall under the broader classification of sweaters, pullovers, sweatshirts, waistcoats, and similar articles made from wool or fine animal hair, specifically derived from cashmere goats. The "Other" designation indicates that these sweaters are not further distinguished by specific construction methods or types within the cashmere goat hair category, but are identified by the intended wearer.

Within the "Sweaters" subheading for cashmere goat hair articles, this particular classification is distinguished from its siblings by its explicit designation for "Girls'". While other siblings at this level (6110.12.20.10, 6110.12.20.20, and 6110.12.20.30) cover men's, boys', and women's sweaters respectively, this node uniquely identifies garments tailored and marketed for young females. The classification relies on the intended end-user and, often, on typical sizing and design characteristics associated with girls' apparel.

As this is a leaf node within the HTS, there are no further subcategories to introduce. Therefore, the classification is definitive for girls' sweaters made of cashmere goat hair. Practical classification considerations would include verifying the material composition meets the criteria for wool or fine animal hair, specifically from cashmere goats, and confirming the garment is a sweater or similar article intended for a female child.