6104.22.00.40 - Trousers and breeches (348)

This HTS category, 6104.22.00.40, specifically classifies knitted or crocheted trousers and breeches designed for women and girls. These garments are characterized by their leg coverings, extending from the waist or hips down to the ankle, or for breeches, to just below the knee. The key material for classification within this sub-heading is cotton.

It is crucial to distinguish this category from its siblings. Unlike garments classified under 6104.22.00.10, which include other items like jackets and blazers, or 6104.22.00.30, which covers skirts and divided skirts, this node exclusively pertains to lower-body legwear. Furthermore, it differs from 6104.22.00.50, which covers shorts, and 6104.22.00.60 and 6104.22.00.80, designated for blouses, shirts, tops, and sweaters respectively. The defining feature remains the trouser or breeches style, irrespective of the presence of accompanying garments within an ensemble.

As a leaf node, this classification does not have further subdivisions. Therefore, the primary classification focus for imports and exports will be on ensuring the garment meets the description of trousers or breeches, is knitted or crocheted, is intended for women or girls, and is predominantly made of cotton. If an item falls outside these parameters, such as being made of other fibers or having a different garment style, it would necessitate classification under a different HTS code.