6204.61.60 - Trousers and breeches, containing elastomeric fiber, water resistant, without belt loops, weighing more than 6 kg per dozen

This HTS category encompasses trousers and breeches specifically designed for women or girls. Key defining characteristics include the presence of elastomeric fiber, a water-resistant treatment, the absence of belt loops, and a weight exceeding 6 kilograms per dozen pairs. These criteria distinguish them from garments with different material compositions, water repellency treatments, belt loops, or weight variations.

Within this specific classification, further subdivisions are necessary to differentiate based on the intended wearer. The subcategories distinguish between garments intended for women and those intended for girls, allowing for more precise tariff application based on size and potentially stylistic nuances pertinent to each demographic. This granular approach ensures accurate duty assessment and statistical tracking.