6201.40.40.21 - Boys' (434)

This HTS classification, 6201.40.40.21, specifically designates boys' articles of apparel that fall under the broader category of overcoats, carcoats, capes, cloaks, anoraks, windbreakers, and similar garments, excluding those of heading 6203. These items are characterized by being constructed of man-made fibers and are further refined as recreational performance outerwear. The "Other" designation at this level indicates that these garments do not meet the specific criteria of other, more narrowly defined subcategories within this section of the tariff schedule.

The critical distinguishing feature of this subcategory lies in its material composition. While it falls within the "Of man-made fibers" parent category, the specific inclusion criteria at this level are for garments containing 36 percent or more by weight of wool or fine animal hair. This is in contrast to its sibling category, 6201.40.40.11, which covers the men's equivalent, and other potential subcategories that might not have this specific wool or fine animal hair content threshold.

As this is a leaf node within the HTS structure, there are no further subcategories branching from 6201.40.40.21. Therefore, classification decisions at this point will rely on a thorough assessment of the garment's physical characteristics, intended use as recreational performance outerwear, its construction from man-made fibers, and crucially, the verification of its wool or fine animal hair content, ensuring it meets or exceeds the 36 percent threshold.