6204.12.00.40 - Waistcoats imported as parts of suits (359)

This HTS classification, 6204.12.00.40, specifically designates waistcoats that are imported as integral components of women's or girls' suits. These waistcoats, when classified under this heading, are intended to be worn as part of a coordinated suit ensemble. The crucial factor for this classification is their role within the suit; they are not standalone garments for separate importation, but rather a specific item within a suit set.

Distinguishing this category from its siblings is essential. While 6204.12.00.10 covers jackets, and 6204.12.00.20 encompasses skirts and divided skirts, and 6204.12.00.30 relates to trousers, breeches, and shorts, this particular heading is exclusively for the waistcoat component of a suit. All these sibling categories fall under the broader umbrella of women's or girls' suits and suit-type articles made of cotton, but they isolate specific garment types within that suit structure.

As this is a leaf node in the HTS database, there are no further subcategories to introduce. Classification at this level is definitive for waistcoats imported as parts of suits. Practical classification will rely on the physical characteristics of the waistcoat and its clear intended use and presentation as part of a complete suit of cotton.