6203.42.07.61 - Other (347)

This HTS code, 6203.42.07.61, classifies "Other" boys' shorts made of cotton. These shorts fall under the broader category of men's or boys' trousers, bib and brace overalls, breeches, and shorts, specifically those of cotton. This particular sub-classification is for cotton shorts that do not fit into more specific enumerations within the recreational performance outerwear category.

Distinguishing this category from its sibling, 6203.42.07.56 ("Imported as parts of playsuits"), is crucial. While both are boys' cotton shorts, this code covers standalone shorts not intended to be integrated as a component of a playsuit. Classification here relies on the primary intended use and presentation of the garment itself as a singular item of apparel.

As this is a leaf node within the HTS, there are no further subdivisions under this code. Therefore, the focus for classification under 6203.42.07.61 is on the definitive characteristics of the garment being boys' shorts, made of cotton, and not fitting into any more precise prior classifications within this hierarchical structure. Practical considerations for classification would include the garment's construction, design, and the absence of features or designations that would place it in a more specific prior enumeration.