6103.42 - Of cotton:

This HTS category, 6103.42, encompasses knitted or crocheted trousers, bib and brace overalls, breeches, and shorts for men or boys, specifically when manufactured from cotton. These garments are designed for everyday wear and exclude specialized items like swimwear. The classification hinges on both the construction method (knitted or crocheted) and the primary fiber content.

Distinguishing this category from its siblings is crucial. Unlike 6103.41, which covers similar garments made from wool or fine animal hair, or 6103.43, which pertains to synthetic fibers, 6103.42 is exclusively for articles composed of cotton. Furthermore, it differs from 6103.49, which aggregates items made from any other textile materials not already specified. The presence of cotton as the predominant fiber is the defining characteristic for classification under this code.

Within HTS 6103.42, further subdivisions exist to provide greater specificity. The subcategories 6103.42.10 and 6103.42.20 differentiate between distinct types of garments. Category 6103.42.10 covers general trousers, breeches, and shorts, while 6103.42.20 is reserved for bib and brace overalls, recognizing the unique design and functionality of these specific items. This granular breakdown allows for precise trade data reporting and appropriate tariff application based on the exact type of cotton apparel.