6110.20.10.10 - Men's or boys' (345)

This HTS classification pertains to men's or boys' sweaters and similar knitted or crocheted garments. Specifically, it covers articles that are predominantly made of cotton and also contain 36 percent or more by weight of flax fibers. This distinct material composition, a blend of cotton and a significant proportion of flax, is the primary defining characteristic of goods falling under this heading.

The distinction between this category and its sibling, 6110.20.10.20, lies solely in the intended wearer. While this node is designated for men's or boys' apparel, the sibling category is for women's or girls' garments, despite potentially sharing similar material composition and construction. Therefore, the sex and age of the intended wearer is the critical differentiator at this level.

As this classification represents a leaf node within the HTS structure, there are no further subcategories. This signifies that once an article meets the criteria of being a men's or boys' sweater or similar garment, knitted or crocheted, made of cotton and containing 36 percent or more by weight of flax fibers, its classification is definitively established at this HTS code. Classification in this category depends on a direct assessment of the garment's material content and its intended demographic.