6203.42 - Of cotton:
Sub-classifications
Overview
This HTS category, 6203.42, specifically covers trousers, bib and brace overalls, breeches, and shorts for men or boys that are primarily made of cotton. These garments are designed for everyday wear or general purposes, as opposed to specialized athletic apparel or swimwear. The inclusion of "Of cotton" is a key criterion, requiring that cotton be the predominant fiber by weight in the item's composition.
It is important to distinguish this category from its siblings. HTS 6203.41 is reserved for similar garments made of wool or fine animal hair, while HTS 6203.43 classifies those constructed from synthetic fibers. HTS 6203.49 encompasses articles made from other textile materials not covered by the preceding categories. Therefore, the material composition is the primary differentiating factor at this level.
The subcategories within 6203.42 provide further refinement for classification. The distinction between "Recreational performance outerwear" and "Other" helps to segregate garments designed for specific sporting activities or high-performance outdoor use from general-purpose apparel. This allows for more precise duty assessment and statistical reporting based on the intended use and technical specifications of the garment.