6203.42.07.26 - Other (347)

This HTS classification, 6203.42.07.26, pertains to boys' corduroy trousers and breeches that fall under the broader category of "Other" within the "Recreational performance outerwear" and "Of cotton" classifications. These garments are characterized by their construction from corduroy fabric, a textile with a distinct ridged or corded texture, and are intended for boys. The "Other" designation at this level signifies that these specific trousers and breeches do not meet the criteria for any more granular subcategories within boys' corduroy trousers and breeches.

Distinguishing this category from its sibling, 6203.42.07.21, is crucial. The sibling category specifically covers items imported as parts of playsuits. Therefore, the key differentiator for 6203.42.07.26 is that these boys' corduroy trousers and breeches are not considered components of playsuits and are classified independently as standalone garments. This distinction hinges on the intended use and presentation of the articles at the time of import.

As this node is a leaf node within the HTS structure, there are no further subcategories to introduce. Classification within 6203.42.07.26 is determined by the presence of boys' trousers or breeches made of corduroy cotton, which do not fit into any more specific enumerated subheadings at this level of detail. Practical classification relies on verifying the material composition, garment type, and intended wearer (boys).