6211.32.50.60 - Shirts excluded from heading 6205 (340)

This HTS code, 6211.32.50.60, pertains to "Shirts excluded from heading 6205." This category encompasses shirts designed for men or boys, manufactured from cotton, and specifically identified as "recreational performance outerwear." These garments are characterized by their functional design for athletic or recreational activities, often featuring properties such as moisture-wicking, breathability, or enhanced durability. Crucially, these shirts are not classified under heading 6205, which specifically covers men's or boys' shirts of the type typically worn with a tie.

Within the broader category of "Other garments, men's or boys', of cotton," this classification distinguishes itself from sibling categories such as coveralls, tracksuits, and specialized items like washsuits. While those siblings are also men's or boys' cotton garments, they represent distinct types of apparel with different functional designs and intended uses. This category focuses specifically on shirts that do not fit the definition of traditional dress shirts or those designed for very casual wear, but rather are constructed for performance during sporting or active pursuits.

As this is a leaf node in the HTS structure, there are no further subcategories. Therefore, the classification hinges on the precise definition of "recreational performance outerwear" and the exclusion from heading 6205. Importers and exporters should carefully consider the intended use, construction features, and material properties of cotton shirts to ensure accurate classification under this code. Examples might include performance t-shirts, specialized athletic tops, or rash guards designed for sports, provided they are not classifiable under heading 6205.