HS Code for Boys' cotton knit shorts

The classification of boys' cotton knit shorts under HS code 6103.42 is determined by the General Rules for the Interpretation (GRI) of the Harmonized System. Chapter 61 specifically covers articles of apparel and clothing accessories that are knitted or crocheted, a construction method that creates a flexible, looped fabric structure. Heading 6103 is designated for men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches, and shorts. The subheading 6103.42 is further refined to identify garments made primarily of cotton. To qualify for this code, the garment must be constructed using a knitting process, which distinguishes it from the rigid, interlaced structure of woven fabrics found in Chapter 62. Furthermore, the garment must be sized and styled for men or boys; garments for infants, typically defined as those with a body height not exceeding 86 cm, are classified under heading 6111. The determination of "cotton" requires that cotton constitutes the greatest percentage by weight of the textile materials used. If a garment is a blend, such as 60% cotton and 40% polyester, it remains under 6103.42 because cotton is the predominant fiber. This code is essential for customs authorities to apply the correct tariff rates and monitor trade volumes for knitwear.

Products Included

• Boys' jersey knit cotton shorts
• Boys' cotton fleece athletic shorts
• Knitted cotton drawstring shorts for boys
• Boys' cotton interlock casual shorts
• Rib-knit cotton shorts for boys

Common Misclassification

A frequent point of confusion involves HS code 6203.42, which covers boys' cotton shorts that are woven rather than knitted. The physical construction of the fabric is the deciding factor. Additionally, 6104.62 is often mistakenly used; however, this code is reserved for women's or girls' cotton knit shorts. According to Note 8 to Chapter 61, if a garment's cut does not clearly indicate gender, it should be classified under the women's or girls' heading, but specific boys' styling usually keeps these items in 6103.42.

FAQ

What is the HS code for boys' cotton knit shorts?

The correct HS code is 6103.42, which covers men's or boys' trousers and shorts made of cotton, knitted or crocheted.

How do I distinguish between knit and woven shorts for classification?

Knit fabrics (6103.42) are made of interlocking loops of yarn and are generally stretchy, while woven fabrics (6203.42) are made by interlacing warp and weft threads at right angles and are typically more rigid.