6203.42.45.26 - Other (347) 🖩

This classification, HTS 6203.42.45.26, specifically pertains to boys' trousers and breeches made of cotton, falling under the broader category of corduroy. It encompasses boys' lower-body garments constructed from corduroy fabric, characterized by its distinctive ribbed texture. These items are intended for everyday wear and are designed to cover the legs, including trousers and breeches.

This category is distinguished from its sibling, 6203.42.45.21, by its primary intended use and construction. While 6203.42.45.21 covers garments imported as parts of playsuits, this category focuses solely on standalone boys' corduroy trousers and breeches. The key differentiating factor is the independent nature of the garments classified here, as opposed to being components of a larger, integrated outfit.

As a leaf node in the HTS structure, this classification represents the most granular level for this specific type of boys' cotton corduroy trouser or breeches. Therefore, there are no further subcategories to introduce. Classification at this level relies on the explicit definition of boys' trousers and breeches made from cotton corduroy, differentiating them from other types of trousers or garments not meeting these specific material and construction criteria.