6114.20.00.05 - Men's or boys' (338)

This HTS category, 6114.20.00.05, specifically covers knitted or crocheted tops for men and boys. These garments are designed to be worn on the upper body and are distinguished by their construction from cotton fibers, which are knitted or crocheted. The scope includes a wide variety of such items, ranging from t-shirts and polo shirts to sweaters, pullovers, and vests, provided they are made of cotton and fall within the knitted or crocheted classifications of Chapter 61.

This classification is distinct from its sibling category, 6114.20.00.10, which covers identical knitted or crocheted cotton tops, but exclusively for women and girls. The primary differentiating factor is the gender and age demographic for whom the garment is intended. Classification relies on the garment's design, intended fit, and any labeling or features indicative of its target wearer.

As this is a leaf node within the HTS, there are no further subdivisions. Therefore, the classification of any given garment under 6114.20.00.05 hinges on confirming it is a knitted or crocheted top made of cotton and intended for men or boys. Careful consideration should be given to specific garment types and their typical intended use to ensure accurate classification within this detailed category.