6112.39.00.10 - Of cotton (359)

This HTS classification covers men's or boys' swimwear knitted or crocheted that is not made from cotton. It specifically includes garments designed for swimming or water sports that are not primarily composed of cotton fibers. Examples include swim briefs, trunks, and swimsuits made from synthetic materials like polyester, nylon, or elastane, as well as blends that do not meet the criteria for cotton classification.

The distinguishing feature of this category is the material composition. Unlike categories that may specify cotton or other textile materials, this subheading precisely isolates swimwear composed of non-cotton textile materials. This ensures accurate tariff application based on the predominant fiber content, which influences duty rates and trade statistics.

As this is a leaf node, there are no further subdivisions. Therefore, classification into 6112.39.00.10 relies entirely on identifying men's or boys' knitted or crocheted swimwear that is not of cotton. Importers and exporters should carefully examine the material composition of their goods to ensure correct declaration.