6114.30.10.20 - Women's or girls' (639)

This classification covers women's or girls' tops that are knitted or crocheted and made from man-made fibers. Specifically, these garments fall under the broader category of "Other garments, knitted or crocheted" and are distinguished by their primary material composition. The use of "man-made fibers" signifies materials such as polyester, nylon, acrylic, rayon, and similar synthetic or regenerated fibers, excluding natural fibers like cotton or wool.

The key differentiator at this level is the intended wearer and the garment type. While the sibling category 6114.30.10.10 covers men's or boys' tops made of similar materials, this category is exclusively for female apparel. Furthermore, it is defined as a "top," which generally includes items worn on the upper body such as t-shirts, blouses, sweaters, tank tops, and similar articles. The knitted or crocheted construction is a fundamental requirement for inclusion.

As this is a leaf node, there are no further subdivisions under this specific HTS code. Therefore, classification within this code relies on accurately identifying the garment as a women's or girls' top constructed from man-made fibers through a knitting or crocheting process. Any deviation in gender of the wearer, material composition, or construction method would necessitate classification under a different HTS code.