6110.20.20.30 - Men's or boys' (359)

This HTS classification, 6110.20.20.30, specifically covers knitted or crocheted vests for men and boys. These garments are designed to be worn as an outer layer or as a component of layered clothing. Key characteristics for classification within this code include the material composition (cotton, as indicated by the parent category), the knitted or crocheted construction, and the fact that they are vests, distinct from sweaters or pullovers.

This category is differentiated from its sibling, 6110.20.20.35, by the intended wearer. While both fall under knitted or crocheted cotton vests, 6110.20.20.30 is exclusively for men and boys, whereas the sibling category is for women and girls. This distinction is crucial for accurate duty and tariff assessment.

As a leaf node, this classification represents the most specific level for this particular type of garment. Therefore, there are no further subcategories to introduce. Classification at this level relies on the definitive characteristics outlined by its parent categories and its specific description as a vest for men or boys, knitted or crocheted from cotton.