6208.92.00.40 - Girls' (652)

This HTS subheading, 6208.92.00.40, specifically classifies girls' garments that fall under the broader category of women's or girls' singlets and other undershirts, slips, petticoats, briefs, panties, nightdresses, pajamas, negligees, bathrobes, dressing gowns, and similar articles. The "Other" designation at this level signifies items not specifically enumerated in preceding subcategories within 6208.92.00. The "Of man-made fibers" part confirms the material composition. This particular code is for **girls' items** within this group, distinguishing them from adult female garments.

The key distinction of this subheading lies in its focus on **girls' apparel**. While the parent category encompasses a wide range of intimate apparel and loungewear for both women and girls, this specific code isolates the items intended for younger females. Classification at this level relies on the intended recipient's gender and age group, as indicated by the description "Girls' (652)". This designation ensures that customs authorities can differentiate trade flows based on the target demographic of these garments.

As this is a leaf node, there are no further subcategories under 6208.92.00.40. Therefore, the classification concludes here, with the primary criteria being the garment type belonging to the "other" category of sleepwear or intimate apparel, made from man-made fibers, and specifically designed for girls. When classifying items under this code, trade professionals should verify that the garment is not specifically enumerated elsewhere and that it is indeed intended for girls, considering factors like size, design, and labeling.