6205.90.40.10 - Subject to cotton restraints (340)

This HTS classification covers men's or boys' shirts that are not knitted or crocheted and are manufactured from textile materials other than cotton, wool, or man-made fibers specified in other subcategories. This category is specifically for garments that fall outside of those defined material restraints.

Within the broader category of men's or boys' shirts made of "other textile materials," this specific subheading is distinguished from its siblings by its exclusion from certain quantitative restraints. Subheadings 6205.90.40.20, 6205.90.40.30, and 6205.90.40.40 account for shirts subject to wool, man-made fiber, and other general restraints, respectively. This classification, therefore, represents a residual category for shirts not falling under those specific material limitations.

As a leaf node, this category does not have further subdivisions. Classification under 6205.90.40.10 is determined by the absence of material-specific restraints (cotton, wool, or designated man-made fibers) and the fact that the shirt is not knitted or crocheted, and originates from textile materials not otherwise specified. Practical examples would include shirts made from linen, silk, or other natural or synthetic fibers not subject to specific trade agreements or quotas that would place them in a different classification.