6110.20.10.31 - Knit to shape articles described in statistical note 6 to this chapter (339)

This HTS category, 6110.20.10.31, specifically classifies women's or girls' knit-to-shape sweaters, pullovers, sweatshirts, waistcoats, and similar articles. These garments must be predominantly made of cotton and contain 36% or more by weight of flax fibers. The "knit to shape" designation is crucial, indicating that the garment or its panels are constructed directly to the desired size and form during the knitting process, rather than being cut from a larger piece of fabric. This contrasts with garments constructed from fabric that is subsequently cut and sewn.

Within the broader category of cotton articles containing 36% or more flax fibers, this subcategory distinguishes itself by focusing exclusively on women's or girls' apparel. It also differentiates itself from its sibling category, 6110.20.10.33, which covers "Other" items within this material composition. Therefore, garments classified here are specifically women's or girls' knit-to-shape knitwear meeting the specified cotton and flax fiber content.

As this is a leaf node within the HTS structure, there are no further subcategories to introduce. Classification at this level is definitive, based on the garment type, its construction method ("knit to shape"), its material composition (predominantly cotton with at least 36% flax by weight), and its intended wearer (women's or girls'). Customs officers will look for these specific criteria to ensure accurate tariff application.