Product classification
HS code for Boys' cotton knit shorts: 6103.42
Trousers, bib and brace overalls, breeches and shorts, men's or boys', of cotton, knitted or crocheted.
Classification of boys' cotton knit shorts under HS 6103.42
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.
- Covers
- 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
- Also under 6103.42
- Nike Tech Fleece Joggers
- Adidas Essentials Cotton Joggers
- H&M Men's Cotton Knit Shorts
- Zara Kids' Cotton Sweatpants
- Gap Men's Knit Shorts
Codes often confused with 6103.42
Common mistake. 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.
Top exporters and importers of HS 610342 (the code used for boys' cotton knit shorts), 2025
In 2025, the largest exporter of HS 610342 (the code used for boys' cotton knit shorts) in UN Comtrade data was China, with 26% of world exports; the largest importer in UN Comtrade data was the United States, with 21% of world imports. Germany reports $1.3B of its chapter 61 imports without product detail (confidential), so it may also belong among the top importers.
Figures cover everything classified under HS 610342, not only boys' cotton knit shorts.
Top exporters 2025 · share of world exports
- 1 China $1.4B 26% of world exports
- 2 Bangladesh* ~$800M 14% of world exports · partner records ↗
- 3 Vietnam* ~$535M 9.7% of world exports · partner records ↗
World total: $5.5B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $1.1B 21% of world imports
- 2 Italy $290M 5.7% of world imports
- 3 United Kingdom $280M 5.5% of world imports
Germany reports $1.3B of its chapter 61 imports without product detail (confidential), so it may also belong among the top importers.
World total: $5.1B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM code for boys' cotton knit shorts
Brazil classifies boys' cotton knit shorts under NCM 6103.42.00: HS 6103.42 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about boys' cotton knit shorts
What is the HS code for Boys' cotton knit shorts?
The HS code for Boys' cotton knit shorts is 610342 (Trousers, bib and brace overalls, breeches and shorts; men's or boys', of cotton, knitted or crocheted). 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 classify Boys' cotton knit shorts for customs?
Boys' cotton knit shorts is classified under HS code 610342 — Trousers, bib and brace overalls, breeches and shorts; men's or boys', of cotton, knitted or crocheted. This is a 6-digit subheading level code.
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.
Which countries are the top exporters of boys' cotton knit shorts (HS 610342)?
In 2025, the top exporters of HS 610342 (the code used for boys' cotton knit shorts) in UN Comtrade data were China ($1.4B, 26% of world exports), Bangladesh (about $800M) and Vietnam (about $535M). World exports came to about $5.5B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of boys' cotton knit shorts (HS 610342)?
In 2025, the top importers of HS 610342 (the code used for boys' cotton knit shorts) in UN Comtrade data were the United States ($1.1B, 21% of world imports), Italy ($290M) and the United Kingdom ($280M). World imports came to about $5.1B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Germany reports $1.3B of its chapter 61 imports without product detail (confidential), so it may also belong among the top importers.
Is the HS code for Boys' cotton knit shorts the same in all countries?
The base HS code 610342 for Boys' cotton knit shorts is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for boys' cotton knit shorts in Brazil?
In Brazil, boys' cotton knit shorts (HS 610342) is classified under NCM 6103.42.00.