6103.42.10 - Trousers, breeches and shorts

This HTS category, 6103.42.10, specifically classifies trousers and breeches that are knitted or crocheted and made of cotton. These garments are intended for men or boys and are not swimwear. The distinction here is crucial, as it isolates trousers and breeches from other types of legwear within the broader men's or boys' knitted or crocheted apparel section.

It is important to differentiate this category from its sibling, 6103.42.20, which covers bib and brace overalls. While both are types of legwear, bib and brace overalls are characterized by their shoulder straps and often a bib front, distinguishing them from the typical construction of trousers and breeches. This classification hinges on the specific design and construction of the garment.

Within this category, further subdivisions exist to distinguish between trousers and breeches, and shorts. Trousers generally extend to the ankle, while breeches are typically shorter, ending at or below the knee, and often designed for activities like riding or specific outdoor pursuits. Shorts, by definition, are garments that cover the upper part of the legs without extending to the knee. These subcategories provide the necessary granularity for accurate tariff application.