6103.42.10.40 - Other (347)

This HTS category encompasses trousers and breeches specifically designed for boys, which are knitted or crocheted and made of cotton. These garments are intended for everyday wear and are not classified as swimwear. The classification focuses on the material composition (cotton), the construction method (knitted or crocheted), the garment type (trousers and breeches), and the intended wearer (boys).

Distinguishing this category from its sibling, 6103.42.10.35, is crucial. The sibling category specifically covers items imported as parts of play suits. This current node, however, covers standalone trousers and breeches for boys, not intended as components of a play suit ensemble. The primary differentiator lies in the intended use and the way the garments are presented for import.

As this is a leaf node within the HTS structure, there are no further subcategories. Therefore, classification within 6103.42.10.40 relies on the precise adherence to the aforementioned criteria: boys' knitted or crocheted trousers and breeches of cotton. Any deviation in material, construction, garment type, or intended recipient would necessitate classification under a different HTS code.