6114.30.10 - Tops

This classification pertains to knitted or crocheted tops made from man-made fibers. These garments are designed to cover the upper part of the body and are not specifically defined as other types of apparel. The broad scope of "tops" in this context encompasses a wide variety of styles and constructions, as long as they meet the criteria of being knitted or crocheted and primarily composed of man-made fibers.

It is important to distinguish this category from its siblings. While 6114.30.20 covers knitted or crocheted bodysuits and bodyshirts, this category, 6114.30.10, applies to tops that do not fall under those more specific definitions. This means items like t-shirts, sweaters, blouses, tunics, and tank tops, when knitted or crocheted from man-made fibers and not specifically classified elsewhere, would be classified here.

Further subdivision of this category is based on the intended wearer. The subcategories 6114.30.10.10 and 6114.30.10.20 differentiate between tops manufactured for men's or boys' wear and those for women's or girls' wear, respectively. This distinction is crucial for applying correct duties and trade statistics according to international customs practices.