6211.32.90.60 - Shirts excluded from heading 6205 (340)

HTS Code 6211.32.90.60 encompasses "Shirts excluded from heading 6205" made of cotton, intended for men or boys. This specific classification is for shirts that do not meet the criteria for inclusion under heading 6205, which typically covers men's or boys' shirts of woven fabrics. Therefore, this category captures a range of cotton shirts for men and boys that are distinct from the more standardized shirt classifications, often due to their cut, design, or intended use.

It is crucial to distinguish this category from its siblings. For instance, it differs from coveralls, jumpsuits, and similar apparel by focusing solely on garments that are specifically "shirts." Similarly, it is not to be confused with track suits, ski-suits, or swimwear, which have specialized designs and functionalities. The sibling category for washsuits, sunsuits, and playsuits also represents distinct types of garments. Furthermore, this code excludes vests and jacket-type garments, which are classified elsewhere within heading 6211.

As a leaf node, HTS Code 6211.32.90.60 does not have further subdivisions. Classification within this code hinges on the determination that a garment is a cotton shirt for men or boys, and that it does not fall under the more specific heading 6205. Practical classification relies on examining the garment's construction, design features, and intended function to ensure it aligns with the broad definition of a shirt while specifically excluding it from heading 6205. Examples might include certain types of sport shirts, casual shirts with unique collar designs, or shirts intended for specific workwear applications that deviate from standard dress shirts.