6205.20.20.44 - Other (340)

This HTS classification, 6205.20.20.44, specifically designates "Other" men's or boys' shirts of cotton that are not corduroy and are not imported as parts of playsuits. This category serves as a residual classification for cotton shirts falling under the broader "men's or boys' shirts, of cotton, other" heading, but do not fit into more specific subheadings like corduroy.

In contrast to its sibling category, 6205.20.20.41, which covers shirts imported as components of playsuits, this classification applies to standalone shirts. The primary differentiating factor is the intended use and the manner of importation. This HTS code is for individual cotton shirts that are not part of a playsuit ensemble.

As a leaf node, this classification has no further subcategories. Therefore, the focus for classifying goods under 6205.20.20.44 is on confirming that the garment is indeed a men's or boys' shirt made of cotton, not of corduroy material, and is not imported in conjunction with other garments to form a playsuit. The "Other (340)" designation further implies it captures any remaining cotton shirts not otherwise specifically enumerated within this detailed breakdown.