Found this : https://hts.usitc.gov/view/Chapter%2061?release=2023HTSABasi... Harmonized Tariff Schedule of the United States (2023) ARTICLES OF APPAREL AND CLOTHING ACCESSORIES, KNITTED OR CROCHETED. First mention of "women's" and "men's" : Men's or boys' wool overcoats : 61.7¢/kg + 16% Women's wool coats: 55.9¢/kg +16.4%

Looks like they do have differing tariffs for various items. ( edit: see ksherlock reply at same level for cotton underpants info).