6111.20.40.00 - Dresses (239)

This HTS code, 6111.20.40.00, specifically classifies knitted or crocheted dresses for babies, made of cotton. The term "dresses" in this context refers to one-piece garments designed to be worn by infants and very young children, typically extending from the shoulders to cover the lower body. These garments are distinguished from other items of apparel by their construction and design, intended as a primary outer garment.

Within the broader category of "Babies' garments and clothing accessories, knitted or crocheted: Of cotton," this subcategory differentiates dresses from other distinct types of clothing. It stands apart from blouses and shirts (6111.20.10.00), T-shirts and similar garments (6111.20.20.00), and sweaters and pullovers (6111.20.30.00) by its overall form and function as a complete dress. The "Other" designation at the sibling level further emphasizes that this particular code is for garments that do not fit into those more specific, listed categories.

As this is a leaf node in the HTS structure, there are no further subcategories. Therefore, classification under 6111.20.40.00 is definitive for cotton knitted or crocheted dresses intended for babies, provided they do not fall under the more specific sibling categories already defined. Practical classification relies on identifying the garment as a one-piece dress made from cotton knit or crochet, designed for infants and young children.