All perfect praise be to Allaah, The Lord of the worlds. I testify that there is none worthy of worship except Allaah, and that Muhammad, sallallaahu ‘alayhi wa sallam, is His slave and Messenger.
The Prophet, sallallaahu ‘alayhi wa sallam, pointed out the clothes that are prohibited for men to wear while in the state of Ihraam. It was narrated in Al-Bukhari and Muslim and other books on the authority of ‘Abdullaah ibn ‘Umar that a man asked the Prophet, sallallaahu ‘alayhi wa sallam, saying: "‘O Messenger of Allaah! What kind of clothes should the one in the state of Ihraam wear?’ The Prophet, sallallaahu ‘alayhi wa sallam, said, 'He should not wear a shirt, a turban, trousers, a headcloak or leather socks except if he can find no slippers, he then may wear leather socks after cutting off what might cover the ankles. He should not wear clothes which are scented with saffron or Waras.’"
Shaykh Ibn ‘Uthaymeen commented on this Hadeeth in his Fatwas saying, "The Prophet, sallallaahu ‘alayhi wa sallam, pointed out the clothes that should not be worn despite the fact that he was asked about what should be worn. This means that every thing can be worn except what was mentioned by the Prophet, sallallaahu ‘alayhi wa sallam.”
Hence, the abovementioned types of clothing that are worn by people in general are prohibited for men who are assuming the state of Ihraam and any other thing is lawful. Therefore, wearing a lower garment that fits exactly the waist, if this is not the trousers that are prohibited in the abovementioned Hadeeth, is lawful.
Allaah Knows best.