6104.62.20.26 - Containing 5 percent or more by weight of elastomeric yarn or rubber thread (348)

This HTS classification pertains to girls' trousers and breeches, knitted or crocheted, that contain 5 percent or more by weight of elastomeric yarn or rubber thread. These are garments designed to cover the lower half of the body, specifically for girls, and their construction with elastic fibers is a defining characteristic. This subcategory captures a broad range of such trousers and breeches, distinguishing them from those made primarily of other materials or with different constructions.

The key distinguishing feature of this category lies in the presence of a significant amount of elastomeric yarn or rubber thread. This inclusion impacts the garment's stretch, comfort, and fit. It is important to differentiate this from the sibling category, 6104.62.20.28, which encompasses other girls' knitted or crocheted trousers and breeches that do not meet the 5 percent threshold for elastomeric content.

As this is a leaf node, there are no further subcategories. Therefore, classification within this code depends on the careful evaluation of the garment's composition. Importers must ensure that the percentage by weight of elastomeric yarn or rubber thread is accurately determined to correctly assign goods to this specific HTS code. Common examples would include girls' leggings, athletic pants, or any tailored trousers with stretch properties.