6110.30.10.60 - Women's or girls' (639)

This HTS classification, 6110.30.10.60, specifically covers women's or girls' knitted or crocheted sweaters, pullovers, sweatshirts, waistcoats (vests), and similar articles that are predominantly composed of man-made fibers and contain 25 percent or more by weight of leather. The inclusion of leather is a key defining characteristic for items within this specific subdivision.

The primary distinction between this category and its sibling, 6110.30.10.50, lies in the intended recipient: this code is exclusively for "Women's or girls'," whereas the sibling is for "Men's or boys'." Both classifications fall under the broader umbrella of knitted or crocheted apparel made from man-made fibers and incorporating leather, but the gender specification dictates their separate treatment.

As this classification represents a leaf node in the HTS structure, there are no further subdivisions. Therefore, the classification process for goods falling under 6110.30.10.60 is concluded once the criteria of being a knitted or crocheted garment, made for women or girls, containing man-made fibers as a principal component, and possessing at least 25% by weight of leather, are met. Examples of such items would include women's fashion sweaters with leather panels or embellishments, or knitted vests designed for girls that incorporate significant leather elements.