6205.20.20.71 - Imported as parts of playsuits (237)

This HTS classification, 6205.20.20.71, specifically covers boys' shirts of cotton that are classified as "Other" within the broader "Other" sub-category. These are essentially boys' cotton shirts that do not fit into any more specific sub-classifications, such as those defined by specific types of embroidery, ornamentation, or other distinguishing features. The designation "(237)" within the description indicates a specific cross-reference or internal note within the classification system, often related to previous rulings or administrative interpretations.

The primary distinction from its sibling category, 6205.20.20.76, which is also "Other," likely lies in subtle, yet defined, classification criteria not immediately apparent from the general description. This could involve variations in material composition beyond basic cotton, specific construction methods, or particular functional attributes that differentiate them for tariff purposes. Customs authorities rely on these distinctions to ensure accurate duty assessment and trade statistics.

As this node is a leaf node, there are no further subcategories to introduce. Therefore, the focus for classification under 6205.20.20.71 is on applying the general rules of interpretation for men's or boys' shirts of cotton that are not otherwise specified. This involves a thorough examination of the garment's physical characteristics and intended use to confirm it meets the broad definition of a shirt and the specific material requirement of cotton, without falling into more granular tariff lines.