6103.42.10.70 - Other (347)

This classification covers knitted or crocheted boys' shorts made of cotton, intended for wear by males under the age of 16. These shorts fall under the broader category of boys' trousers, breeches, and shorts, and are specifically distinguished by their material composition.

This particular subcategory is distinct from its sibling category, 6103.42.10.65, which is reserved for shorts imported as parts of play suits. While both are knitted or crocheted cotton shorts for boys, the critical differentiator here is their intended use and presentation – this classification applies to standalone shorts, not those integrated within a play suit ensemble.

As this is a leaf node within the Harmonized Tariff Schedule, there are no further subdivisions. Therefore, the classification of imported goods under 6103.42.10.70 relies on confirming that the items are knitted or crocheted boys' shorts, predominantly composed of cotton, and are not classified as parts of play suits.