6205.30.20.40 - Boys' (640)

This classification, 6205.30.20.40, specifically denotes boys' shirts classified under the broader category of men's or boys' shirts of man-made fibers, not knitted or crocheted. The "boys'" designation indicates that these garments are intended for males generally up to a certain age or size, as typically defined by customs regulations or industry standards, distinguishing them from adult men's sizing. The inclusion under "Other" at this level implies that these boys' shirts do not fall into more specific subcategories that might exist for particular styles or features not elaborated upon in the provided hierarchical path.

The primary distinction between this category and its sibling, 6205.30.20.30, lies solely in the intended wearer: this code is for boys' shirts, while the sibling is for men's shirts. Both are made from man-made fibers and are not knitted or crocheted, meaning they are constructed from woven or other non-knitted textile fabrics. The material composition is a critical determinant, ensuring these garments are differentiated from shirts made of cotton, wool, or other natural fibers.

As this is a leaf node, there are no further subcategories to introduce. Therefore, the focus for classification under 6205.30.20.40 is on ensuring the garment is indeed a shirt, is designed for boys, is constructed from man-made fibers (such as polyester, nylon, or acrylic), and is not knitted or crocheted. Precise adherence to these criteria is essential for accurate customs declaration and duty assessment.