6202.40.70.00 - Water resistant (635)

This HTS subheading, 6202.40.70.00, specifically classifies women's or girls' anoraks, windbreakers, and similar water-resistant garments made of man-made fibers that do not fall into more specific subcategories. These articles are designed to provide protection against the elements, often featuring features like hoods, zippered fronts, and elasticized cuffs. The "water resistant" designation is a key criterion for inclusion here, indicating that the fabric has been treated or constructed to repel water to a certain degree, though not necessarily fully waterproof.

This category is distinct from its sibling, 6202.40.75 ("Other"), by its explicit "water resistant" attribute. While the sibling category would capture women's or girls' anoraks, windbreakers, and similar articles of man-made fibers that are not water-resistant or where this characteristic is not the primary defining factor for classification, 6202.40.70.00 isolates those specifically identified by their water-resistant properties. This ensures precise classification based on the functional performance of the garment.

As this is a leaf node in the HTS classification, there are no further subdivisions under 6202.40.70.00. Therefore, the focus for classification within this subheading is on confirming that the garment meets the criteria of being an anorak, windbreaker, or similar article for women or girls, is constructed from man-made fibers, and is water-resistant, while not fitting into any more specific classification at the preceding levels. Examples might include lightweight jackets with water-repellent coatings or tightly woven synthetic fabrics designed to shed light rain.