6211.32.90.40 - Trousers (347)

This HTS category, 6211.32.90.40, specifically classifies trousers for men or boys that are not part of a track suit set. These garments are made from cotton and fall under the broader classification of "other garments." This designation means they are distinct from garments explicitly defined as track suits, ski-suits, or swimwear within heading 6211.

To differentiate this classification from its sibling, 6211.32.90.50, it's crucial to understand that the sibling category, also labeled "Other," likely encompasses other types of men's or boys' cotton garments not otherwise specified. Therefore, 6211.32.90.40 focuses solely on trousers, distinguishing them from other potential items that might fall under a general "other garments" designation.

Since this is a leaf node, there are no further subcategories to introduce. Classification at this level requires careful examination of the garment's construction and primary function to ensure it meets the definition of trousers while being made of cotton and not fitting within the more specific categories of track suits, ski-suits, or swimwear. The term "trousers" here generally refers to garments covering the legs, extending from the waist to the ankles, and typically featuring a fly front and pockets.