6205.20.20.26 - Men's (340)

This HTS classification, 6205.20.20.26, specifically pertains to men's dress shirts manufactured from cotton. These are formal or semi-formal shirts typically worn for business or dress occasions. The "Other" designation within this sub-heading indicates that these shirts are not specifically tailored or designed for particular athletic purposes or as part of a uniform, but rather represent general-purpose men's cotton dress shirts.

Within the "Men's or boys' shirts: Of cotton: Other" category, this sub-classification distinguishes itself from its sibling, 6205.20.20.31, which covers boys' shirts. While both fall under men's or boys' cotton shirts, this specific code is exclusively for adult male apparel. The detailed "Dress shirts: Other" further refines the classification to exclude more specialized types of cotton shirts and focuses on the common styles of dress shirts.

As a leaf node, this classification does not have further subcategories. Therefore, practical classification relies on the precise definition of a "men's dress shirt" made of cotton, encompassing garments such as button-down dress shirts, formal collared shirts, and related styles intended for formal or business wear, ensuring they are not knitted or crocheted as per the parent chapter's scope.