6113.00.90.60 - Women's or girls' (359)

This HTS category, 6113.00.90.60, specifically covers women's or girls' garments that are made up of knitted or crocheted fabrics, which have been further treated with plastics, rubber, paper, or other materials as described in headings 5903, 5906, or 5907. This includes items such as knitted or crocheted raincoats, windbreakers, jackets, and other similar outerwear where the underlying knitted fabric has been coated or laminated. The crucial element for classification here is the combination of the knitted or crocheted fabric base with the specific types of surface treatments, making these garments distinct from those made solely from untreated knitted or crocheted fabrics.

It is important to distinguish this category from its sibling, 6113.00.90.55, which covers the equivalent garments but for men or boys. The primary differentiator between these two codes is the intended gender and age group of the wearer, as indicated by the descriptions "Women's or girls'" versus "Men's or boys'". Both categories apply to the same construction of garments and the same types of treated knitted or crocheted fabrics.

As this is a leaf node in the HTS classification system, there are no further subcategories under 6113.00.90.60. Therefore, the classification rests solely on the material composition (treated knitted or crocheted fabric) and the gender/age designation (women's or girls'). Classification within this code would require confirmation that the garment's primary characteristics align with the definitions of heading 6113 and the specific material treatments detailed in headings 5903, 5906, or 5907.