6113.00.90.82 - Women's or girls' (359)

This HTS classification, 6113.00.90.82, specifically covers women's or girls' garments that are made up of knitted or crocheted fabrics which have been specially prepared or treated. This preparation or treatment can include coating, plating, laminating, or impregnating with plastics or rubber, as outlined in headings 5903, 5906, or 5907. The key element here is that the base fabric is knitted or crocheted, and then further processed with these materials to impart specific properties such as waterproofing, flame resistance, or enhanced durability.

This category is distinct from its sibling, 6113.00.90.74, which covers identical types of garments but for men's or boys' use. The primary differentiating factor between these two categories is the gender of the intended wearer, which is a critical criterion for customs classification in this chapter. Both categories share the same foundation of knitted or crocheted fabric that has undergone specific treatments.

As this is a leaf node in the HTS structure, there are no further subcategories. Therefore, the classification of specific items under 6113.00.90.82 relies on confirming that the garment is indeed for women or girls, is knitted or crocheted, and is made from fabric meeting the treatment requirements of headings 5903, 5906, or 5907. Examples could include waterproof knit jackets for women, rubber-coated knitted dresses, or plastic-impregnated crocheted trousers designed for female wearers.