6110.90.90.71 - Knit to shape articles described in statistical note 6 to this chapter (339)

This classification, 6110.90.90.71, specifically designates women's or girls' knit-to-shape garments that fall under the broader category of "other textile materials" and are not subject to specific restraints like cotton products. The "knit to shape" aspect is crucial, indicating that these garments are constructed directly into their final form during the knitting process, rather than being cut and sewn from knitted fabric. This encompasses a range of apparel that might not fit into more precisely defined categories within chapter 61, such as certain vests, waistcoats, or other similar knitted upper-body garments.

This specific subheading differentiates itself from its sibling category, 6110.90.90.73, by focusing solely on articles subject to "cotton restraints" when the material is not cotton. In essence, while both fall under "Other" for both textile materials and within the "Of other textile materials" grouping, the .71 subheading implies a specific set of import control regulations that may apply to these non-cotton, knit-to-shape women's or girls' garments. The distinction hinges on the application of specific trade policies rather than fundamental differences in garment type or construction, assuming the base material is not cotton.

As this node is a leaf node, there are no further subcategories. Therefore, classification within 6110.90.90.71 requires a careful examination of the garment's construction method (knit-to-shape), the intended wearer (women's or girls'), the material composition (other than cotton, and subject to specific restraints), and its overall form and function as a knitted upper-body garment that is similar to sweaters, pullovers, or waistcoats. Importers should consult the relevant statistical notes and any applicable trade agreements or restraint lists to ensure correct classification and compliance.