6207.21.00.40 - Boys' (351)

This HTS category, 6207.21.00.40, specifically classifies boys' nightshirts and pajamas crafted from cotton. These garments are designed for sleepwear and loungewear purposes, encompassing items like pajama sets (tops and bottoms), individual pajama tops, and nightshirts intended for boys. The classification hinges on the gender of the intended wearer being male and the material content being predominantly cotton.

This category is distinct from its sibling, 6207.21.00.30, which covers similar cotton nightshirts and pajamas but is designated for men. Therefore, the primary differentiator is the intended age and gender of the wearer; this node is strictly for boys, while the sibling is for adult males. Both fall under the broader heading of cotton nightwear for men or boys.

As this is a leaf node, there are no further subdivisions within this specific HTS code. Classification decisions at this level would therefore rely on accurately confirming the item is indeed boys' sleepwear made of cotton, adhering to the general provisions and Section/Chapter notes for Chapter 62 and the specific wording of the parent headings.