6202.30.40.00 - Water resistant (335)

This HTS subheading, 6202.30.40.00, specifically classifies recreational performance outerwear that is water-resistant. This category encompasses garments designed for athletic or outdoor activities where protection from moisture is a key functional requirement. Examples include specialized rain jackets, ski jackets, and windbreakers that incorporate water-repellent fabrics or treatments to keep the wearer dry during performance. The "water-resistant" attribute is the primary distinguishing factor for this classification.

This classification is distinct from its sibling category, 6202.30.50 ("Other"), which would cover recreational performance outerwear that is *not* specifically water-resistant. Therefore, if a garment is intended for recreational performance but lacks any water-resistant properties, it would fall under the "Other" subheading. The emphasis here is on the functional design for outdoor pursuits combined with a specific material characteristic.

As this is a leaf node, there are no further subcategories. Classification at this level is finalized based on the garment being recreational performance outerwear and possessing water-resistant qualities. Importers should ensure that documentation clearly supports the water-resistant nature of the garment, whether through fabric specifications, technical certifications, or product descriptions, to justify classification under this specific subheading.