6104.62.20.28 - Other (348)

This HTS classification pertains to trousers and breeches for girls, knitted or crocheted, made of cotton, which do not contain 5 percent or more by weight of elastomeric yarn or rubber thread. These garments are designed to cover the legs and are typically worn as part of a larger outfit. The classification specifically excludes swimwear and embraces a broad range of casual and formal trousers and breeches suitable for girls.

The key distinguishing factor for this category, 6104.62.20.28, lies in its material composition. It is differentiated from its sibling category, 6104.62.20.26, by the absence of a significant percentage (5% or more by weight) of elastomeric yarn or rubber thread. Therefore, garments that are primarily cotton but incorporate a substantial amount of stretch material would fall under the sibling category.

As this is a leaf node in the HTS structure, there are no further subcategories. The classification is finalized at this level, relying on the precise definition of "other" to encompass all qualifying cotton trousers and breeches for girls that do not meet the specific criteria of its sibling. Classification here hinges on verifying the cotton content and ensuring the absence of the specified stretch materials.