6203.43.75 - Water resistant trousers or breeches (647)

This HTS category, 6203.43.75, specifically encompasses water-resistant trousers and breeches for men and boys, crafted from synthetic fibers. The "water-resistant" designation is a key determinant, implying that the garments possess properties to repel or impede the penetration of water to a certain degree, often achieved through fabric treatments or material selection, but not necessarily to the extent of full waterproofing. This category falls within the broader classification of trousers, bib and brace overalls, breeches, and shorts made of synthetic fibers, distinguishing it from other categories at the same level based on this specific functional characteristic.

The primary distinction of 6203.43.75 from its sibling category, 6203.43.90 (Other), lies in the explicit requirement for water resistance. While 6203.43.90 would cover men's or boys' trousers and breeches of synthetic fibers that do not possess water-resistant properties, this category is reserved for those garments where water resistance is a defining feature. This allows for more precise tariff application based on the intended use and performance of the apparel.

Within this classification, further subdivisions exist to refine the classification of water-resistant trousers and breeches. The subcategories, 6203.43.75.10 for ski or snowboard pants and 6203.43.75.90 for other water-resistant trousers and breeches, provide a more granular approach. This allows for specific identification of specialized sporting apparel such as ski pants, which often incorporate additional features related to insulation and breathability, while grouping all other types of water-resistant trousers and breeches under a general "other" designation.