6202.30.50.31 - Girls' (335)

This HTS classification, 6202.30.50.31, specifically covers girls' recreational performance outerwear. These garments are designed for athletic or outdoor activities, offering features like water resistance, breathability, and insulation, and are characterized by their construction from corduroy fabric. The "girls'" designation distinguishes these items from similar adult-sized garments within the broader category of women's or girls' overcoats, carcoats, and similar articles.

Within the "Other" subcategory for recreational performance outerwear made of corduroy, this specific heading differentiates itself from its sibling, 6202.30.50.26, by its explicit application to girls' apparel. While both fall under the umbrella of performance outerwear and share the corduroy material, the primary distinction lies in the intended wearer, allowing for specific sizing and design considerations relevant to girls' clothing.

As this is a leaf node, there are no further subcategories branching from this classification. Therefore, classification at this level is definitive for girls' corduroy recreational performance outerwear not otherwise specified. It is crucial to ensure the garment meets the criteria for both "recreational performance outerwear" and is specifically designed for girls, with the primary outer material being corduroy, to correctly apply this HTS code.