6117.90.90.40 - Of cotton (335) 🖩

This HTS category, 6117.90.90.40, specifically classifies knitted or crocheted parts of articles of apparel and clothing accessories, when these parts are exclusively of cotton. This heading encompasses components intended for use in the construction of garments and accessories that fall under Chapter 61, such as linings, cuffs, collars, or panels, provided they are made from cotton and have been knitted or crocheted. The "parts" designation is critical; these are not finished articles of apparel or accessories themselves, but rather constituent elements.

This classification is distinct from its sibling categories based on the material composition of the knitted or crocheted part. Specifically, 6117.90.90.40 is solely for cotton parts, differentiating it from parts made of wool or fine animal hair (6117.90.90.45), man-made fibers (6117.90.90.50), or other unspecified materials (6117.90.90.55). The tariff treatment will vary significantly based on adherence to the specific material requirement outlined in this sub-heading.

As this is a leaf node within the HTS structure, there are no further subcategories under 6117.90.90.40. This means that any knitted or crocheted part of an article of apparel or clothing accessory, falling under the broader "Other" category within the "Parts" designation for knitted or crocheted items, and constructed entirely of cotton, will be classified here. Classification hinges on confirming the knitted or crocheted nature of the part and its cotton content, alongside its intended use as a component for apparel or accessories.