6203.42.07.21 - Imported as parts of playsuits (237)

This HTS category, 6203.42.07.21, specifically classifies boys' trousers and breeches made of cotton that are designed for recreational performance and fall under the "other" sub-classification within corduroy. These garments are typically characterized by their corduroy fabric construction and are intended for active wear, distinguishing them from more casual or formal cotton trousers. The "recreational performance outerwear" designation suggests features like enhanced durability, breathability, or specific design elements for activities such as hiking, camping, or sports.

Distinguishing this category from its sibling, 6203.42.07.26 (Other), is crucial. While both fall under "boys' trousers and breeches" of cotton and are corduroy, the sibling category encompasses all other corduroy boys' trousers and breeches not specifically designated as "recreational performance outerwear." Therefore, classification into 6203.42.07.21 requires a clear determination that the item's design and intended use align with recreational performance attributes, beyond simply being made of corduroy cotton.

As this node represents a leaf node in the HTS structure, there are no further subcategories to introduce. Classification at this level is final, meaning that goods meeting the precise criteria of boys' corduroy cotton trousers or breeches intended for recreational performance outerwear are classified here. Examples might include durable corduroy pants with reinforced knees and a water-repellent finish, or those featuring articulated knees and moisture-wicking liners, specifically marketed for outdoor activities.