6211.42.10.30 - Trousers (348)

This HTS category, 6211.42.10.30, specifically classifies trousers designed for women or girls, constructed from cotton. Within the broader classification of "Other garments, women's or girls'," this subdivision focuses on a particular type of legwear, distinguishing it from other garment types. The defining characteristic for inclusion here is the garment's construction as trousers, meaning they cover the body from the waist down and divide at the leg.

The primary distinction from its sibling category, 6211.42.10.40, lies in the specific garment type. While both fall under "Other garments, women's or girls', of cotton," this category is exclusively for trousers. The sibling category, labeled "Other," would encompass all other types of cotton garments for women or girls that are not trousers, tracksuits, ski-suits, or swimwear. Therefore, the key differentiator is the identification of the article as trousers.

As this is a leaf node, there are no further subcategories. Classification under this code is final for cotton trousers intended for women or girls, assuming they do not meet the criteria for specialized categories like tracksuits or swimwear. This designation ensures accurate tariff application based on material, gender/age applicability, and the specific form of the garment as trousers.