6110.30.15.40 - Women's or girls' (459)

This HTS classification covers women's or girls' vests, specifically those that are knitted or crocheted and are not categorized as sweater vests. The key defining characteristic of articles within this heading is their construction from man-made fibers. Therefore, any knitted or crocheted vest intended for women or girls, made primarily from synthetic or artificial fibers, and not designed to be worn as a primary outer layer like a sweater, would fall under this designation.

To distinguish this category from its sibling, HTS 6110.30.15.30, the primary differentiator lies in the intended wearer. While both are knitted or crocheted vests of man-made fibers, this category specifically pertains to garments for women and girls, whereas the sibling category is for men and boys. Both share the broader classification of "Other" within the "Of man-made fibers" section of knitted or crocheted sweaters, pullovers, and similar articles, but the sex of the intended wearer dictates the specific subheading.

As this is a leaf node, there are no further subcategories. Classification is determined at this level based on the garment's construction (knitted or crocheted), material (man-made fibers), type (vest, not a sweater vest), and intended wearer (women or girls). Practical classification will rely on examining the garment's label for fiber content and confirming its construction and design features to ensure it aligns with the established criteria for this specific HTS code.