6112.11.00.60 - Women's or girls' (348)

This HTS subcategory, 6112.11.00.60, specifically covers tracksuits for women or girls that are knitted or crocheted and made of cotton. These garments are designed for athletic or leisure wear and typically consist of a matching or coordinating jacket and trousers. The key classification criteria are the knitted or crocheted construction, the cotton material composition, and their intended use as a tracksuit set for female individuals.

This classification is distinguished from its sibling, 6112.11.00.50, which covers tracksuits for men or boys. The distinction lies solely in the gender of the intended wearer, as both share the same material (cotton), construction (knitted or crocheted), and garment type (tracksuits). This ensures accurate tariff application based on the design and intended consumer demographic.

As a leaf node, this category does not have further subdivisions. Therefore, classification within this HTS code relies on confirming that the imported goods meet all the criteria: being a tracksuit set, knitted or crocheted, of cotton, and intended for women or girls. If a tracksuit set is not of cotton, or is intended for men or boys, it would fall under a different HTS code.