6205.20.20.31 - Boys' (340)

This HTS classification covers boys' dress shirts that are not knitted or crocheted and are made from cotton. These garments are typically designed for more formal or semi-formal occasions, featuring collars, cuffs, and button closures, consistent with the definition of a dress shirt. The "boys'" designation specifically identifies the intended wearer.

Distinguishing this category from its sibling, 6205.20.20.26, is the intended gender of the wearer. While both are boys' or men's cotton dress shirts, the sibling category specifically covers men's shirts, whereas this node exclusively pertains to boys' attire. The 'Other' designations at higher levels indicate that these shirts do not fall under more specific sub-classifications within the broader categories of men's or boys' cotton shirts.

As a leaf node, this classification does not have further subdivisions. Therefore, the practical application of this HTS code relies on verifying that the garment is indeed a boy's dress shirt, made of cotton, and is not of a knitted or crocheted construction. The '340' notation in the description likely refers to a specific product code or internal identifier relevant to customs processing, but the core classification is determined by the physical characteristics and material composition of the garment.