6204.32.20.40 - Girls' (335)

This HTS classification, 6204.32.20.40, specifically covers girls' suit-type jackets and blazers manufactured from cotton. These garments are designed to be part of a coordinated suit or ensemble for young females, distinguishing them from similar items intended for adult women. The "Other" designation at this level indicates these are not specifically enumerated in prior subcategories within cotton suit-type jackets and blazers, suggesting a broad catch-all for girls' cotton suit-type jackets and blazers.

The primary distinction of this category lies in its specific designation for "Girls'" apparel, differentiating it from its sibling category, 6204.32.20.30, which pertains to "Women's" garments. Both categories fall under the broader heading of suit-type jackets and blazers made of cotton, but the intended wearer's age group is the critical differentiator. This precise delineation is crucial for accurate tariff application and statistical tracking of trade in apparel.

As this is a leaf node in the HTS database, there are no further subcategories for girls' cotton suit-type jackets and blazers. Therefore, the classification relies on the direct identification of the garment as a suit-type jacket or blazer, its material composition (cotton), and its intended wearer (girls). Practical classification would involve verifying the garment's design and construction aligns with the definition of a suit-type jacket or blazer, and confirming it is indeed intended for girls.