6114.20.00.10 - Women's or girls' (339)

This HTS code, 6114.20.00.10, specifically classifies women's or girls' tops that are knitted or crocheted and made of cotton. The term "tops" encompasses a wide range of upper-body garments, including but not limited to t-shirts, blouses, sweaters, and tank tops, provided they meet the material and construction requirements. The "women's or girls'" designation is crucial for differentiating these items from those intended for men or boys.

This category is distinct from its sibling, 6114.20.00.05, which covers men's or boys' tops made from the same knitted or crocheted cotton materials. The primary differentiator is the intended wearer. Therefore, when classifying cotton tops under heading 6114.20, the sex and age category of the intended user is the key determinant for accurate classification between these two subheadings.

As this is a leaf node within the HTS database, there are no further subcategories to introduce. Classification at this level is complete once the garment is identified as a knitted or crocheted cotton top intended for women or girls. The absence of further subdivisions means that specific variations in style, design, or trim within this category will not necessitate a change in HTS code, as long as the fundamental criteria of material, construction, and intended wearer are met.