6110.20.10.24 - Women's or girls' (359)

This HTS classification, 6110.20.10.24, specifically covers knitted or crocheted vests intended for women or girls. These garments are distinct from other articles of apparel within Chapter 61 that might also be made of cotton and contain a significant percentage of flax fibers. The key defining characteristic here is the intended wearer – women and girls – which differentiates these vests from those designed for men or boys.

The garments classified under this code are typically sleeveless outer garments worn over other clothing, and they are explicitly identified as "vests other than sweater vests." This exclusion is important, as it means garments that resemble sweaters in construction but are sleeveless and function as vests would fall under different classifications. The material composition requires that these knitted or crocheted vests contain 36 percent or more by weight of flax fibers, in addition to being predominantly of cotton.

As this is a leaf node within the HTS structure, there are no further subcategories. Therefore, the classification is precise and focuses on the combination of garment type (vest, not sweater vest), intended wearer (women or girls), primary material (cotton), and secondary material component (flax fibers). Importers and exporters should ensure all these criteria are met when declaring goods under this specific HTS code.