Chapter 62 covers garments and clothing accessories not knitted or crocheted, i.e., woven garments. This chapter includes men's, women's and children's coats, suits, shirts, trousers, skirts, etc., but excludes knitted or crocheted garments (Chapter 61) as well as quilted products, medical textiles, etc. Goods of this chapter are usually made of woven fabrics, such as cotton, wool, man-made fibers, etc. Heading 6203 covers men's or boys' suits, ensembles, jackets, trousers, bib and brace overalls, breeches and shorts (excluding swimwear). Garments under this heading are all woven men's garments, covering a variety of styles from suits to casual trousers, but excluding knitted trousers (classified under 6103) and women's trousers (classified under 6204). The first 2 digits '62' represent Chapter 62: garments and clothing accessories, not knitted or crocheted. Digits 3-4 '03' represent heading 6203: men's or boys' suits, ensembles, jackets, trousers, bib and brace overalls, breeches and shorts. Digits 5-6 '42' represent subheading 620342: men's cotton trousers. Among them, '4' indicates cotton (under 6203, the 5th digit indicates material: 3 for synthetic fibers, 4 for cotton, 5 for other textile materials, etc.), and '2' indicates trousers (under the material subdivision, the 6th digit distinguishes specific styles: 1 for suits, 2 for trousers, 3 for bib and brace overalls, etc.). The goods are men's trousers, woven, made of cotton, therefore classified under 620342. Not classified under 610342 (knitted cotton men's trousers) because they are not knitted; not classified under 620343 (synthetic fiber men's trousers) because the material is cotton; not classified under 620462 (women's cotton trousers) because the gender is male.

Product Name: Declare the Chinese and English names of the goods, which should be specific and clear, such as '棉制男式长裤' and 'Men's cotton trousers' Brand Type: Select 'No Brand', 'Domestic Independent Brand', 'Domestic Acquired Brand', 'Foreign Brand (OEM Production)', 'Foreign Brand (Other)' Export Preference Status: Fill in according to whether export tariff preferences are enjoyed, such as 'Export goods do not enjoy preferential tariffs in the final destination country' Composition Content: Declare the fiber composition and percentage of the fabric and lining, such as 'Cotton 100%' Brand (Chinese and Foreign Names): Fill in the Chinese and foreign names of the brand; if no brand, fill in 'None' Item Number: Fill in the item number designated by the manufacturer or exporter for easy identification Style Number: Fill in the style number of the garment, such as 'A123' Gender: Declare 'Men's' or 'Boys'', which must correspond to the code Product Name: Men's cotton trousers; Brand Type: Foreign Brand (OEM Production); Export Preference Status: Export goods do not enjoy preferential tariffs in the final destination country; Composition Content: Cotton 100%; Brand: ABC; Item Number: M12345; Style Number: P67890; Gender: Men's. Incorrectly classifying knitted men's trousers under 620342; they should actually be classified under 610342. Inaccurate declaration of composition content, such as blended fabrics without indicating the proportion of each component. Ignoring brand type and export preference status, resulting in incomplete declaration.

Core classification basis: 1) Weaving method: must be woven (not knitted or crocheted); 2) Gender: men's or boys'; 3) Style: trousers (not shorts, not overalls); 4) Material: cotton (cotton content ≥50% or determined according to chapter notes). Also refer to the 'Import and Export Tariff' and 'HS Explanatory Notes' for the interpretation of 6203. 610342 Knitted cotton men's trousers: Different weaving method: 610342 is knitted or crocheted, 620342 is woven. Can be distinguished by observing fabric texture or checking the production process. 620343 Synthetic fiber men's trousers: Different material: 620343 is mainly composed of synthetic fibers, 620342 is cotton. Judgment should be based on fiber composition percentage. 620462 Cotton women's trousers: Different gender: 620462 is women's, 620342 is men's. Judgment should be based on style, size, etc. 620341 Wool men's trousers: Different material: 620341 is wool, 620342 is cotton. Judgment should be based on fiber composition. 620349 Men's trousers of other textile materials: Different material: 620349 is other textile materials (such as linen, regenerated fibers, etc.), 620342 is cotton. Is it woven? Is it men's? Is it trousers? Is the main material cotton? Does it not belong to other subheadings of 6203?

How to determine whether a pair of men's trousers is knitted or woven? Observe the fabric structure: knitted fabrics have loop structures and good elasticity, commonly found in T-shirts and sports pants; woven fabrics are interwoven with warp and weft yarns, with a tight structure, commonly found in jeans and dress pants. You can also check the care label or ask the manufacturer. Is the HS code for men's cotton trousers uniform globally? The first 6 digits of the HS code are uniform internationally, but countries may subdivide differently in the latter digits. For example, the US HTSUS is 6203.42.40, and the EU CN is 6203.42.00. When exporting, the complete code must be confirmed according to the destination country's tariff schedule. How to classify blended men's trousers? For example, 60% cotton, 40% polyester. According to the General Rules for the Interpretation of the HS, classify according to the predominant material. If cotton content is the highest, classify under 620342; if polyester content is the highest, classify under 620343. The composition percentage must be accurately declared. Are boys' trousers also classified under 620342? Yes, 6203 includes men's and boys'. However, attention should be paid to children's clothing sizes; if it is infant clothing (usually height not exceeding 86cm), it should be classified under 6209. What is the export tax rebate rate for 620342? The export tax rebate rate will be adjusted according to national policies. It is recommended to check the latest export tax rebate rate database or consult the local customs. Usually, it can be queried through the commodity code on the electronic tax bureau or customs website. How to fill in the composition content during declaration? The fiber composition and percentage of the fabric and lining should be declared separately, such as 'Fabric: Cotton 100%; Lining: Polyester 100%'. If there is no lining, indicate 'No lining'. How to choose the brand type? According to the actual production situation: select 'No Brand' if no brand; select 'Domestic Independent Brand' for independent brands of domestic enterprises; select 'Foreign Brand (OEM Production)' for OEM production for foreign brands; select 'Foreign Brand (Other)' for other situations. If the trousers have a thermal lining, does it affect classification? No, they are still classified under 620342, but the lining material must be indicated during declaration. If the lining is down, etc., it may be necessary to consider whether to classify under 6201 (down jackets), etc., but trousers usually do not change classification due to lining.