6114.90.05.40 - Women's or girls' (438)

This HTS category, 6114.90.05.40, specifically classifies knitted or crocheted tops for women or girls. These garments are designed to be worn on the upper body and are crafted from textile materials other than cotton, synthetic, or artificial fibers, and are not made of wool or fine animal hair. The "women's or girls'" designation is a key differentiator, focusing on the intended wearer and often indicated by style, cut, and sizing.

It's important to distinguish this category from its sibling, 6114.90.05.20, which covers knitted or crocheted tops for men or boys. The primary difference lies in the intended gender and age group of the wearer, which customs officials will assess based on the garment's design and labeling. Both categories fall under the broader "Of other textile materials" heading and are specifically for "Tops."

As this is a leaf node, there are no further subcategories within 6114.90.05.40. Therefore, classification within this code relies on accurately identifying the garment as a knitted or crocheted top intended for women or girls, and confirming that its textile material does not fall under the more specific categories for wool, fine animal hair, cotton, or man-made fibers within Chapter 61.