6110.90.90.44 - Men's or boys' (359)

This HTS code, 6110.90.90.44, specifically classifies knitted or crocheted vests for men and boys, not designed as sweater vests. These garments are distinct from other categories by their primary function as a vest rather than a sweater or pullover, and by their intended wearer (men or boys). The "other textile materials" designation indicates they are not primarily composed of cotton, wool, or fine animal hair, but rather a variety of other fibers.

The sibling category, 6110.90.90.46, differentiates by covering similar knitted or crocheted vests, but specifically for women and girls. The classification hinges on the sex of the intended wearer. As this is a leaf node, there are no further subcategories to subdivide the classification, meaning this code represents the most granular level for men's and boys' knitted or crocheted vests made from other textile materials, excluding sweater vests.

Therefore, this classification is for standalone knitted or crocheted vests for men and boys, made from materials other than cotton, wool, or fine animal hair. It is crucial to correctly identify the garment's design (vest vs. sweater vest) and the intended wearer's sex to ensure accurate classification under this specific HTS code.