6204.12.00.30 - Trousers, breeches and shorts imported as parts of suits (348)

This HTS classification, 6204.12.00.30, specifically covers trousers, breeches, and shorts when they are imported as integral components of a suit for women or girls. The suit itself must be predominantly made of cotton, aligning with the broader category of "Of cotton" for women's or girls' suits and suit-type garments. These items are distinct from other parts of suits that may be classified under different subheadings.

Crucially, these trousers, breeches, and shorts must be designed and presented for sale as part of a coordinated suit ensemble. This differentiates them from standalone trousers, breeches, or shorts that would be classified elsewhere. For example, while 6204.12.00.10 covers jackets that are part of cotton suits, and 6204.12.00.20 covers skirts and divided skirts that are part of such suits, this category focuses solely on the legwear components intended to complete the suit. Similarly, 6204.12.00.40 covers waistcoats, another distinct part of a suit.

As this is a leaf node in the HTS structure, there are no further subdivisions under this specific code. Therefore, accurate classification relies on confirming that the trousers, breeches, or shorts are indeed imported as part of a cotton suit for women or girls and are not presented as separate items. The intended use and co-presentation as part of a matched suit are paramount for classification under this subheading.