6204.62.15.06 - Corduroy (348)

This classification specifically covers women's or girls' trousers and breeches made of cotton that are designed for recreational performance outerwear. Items falling under this subheading are typically constructed with features that enhance performance during outdoor recreational activities, such as durability, moisture-wicking properties, or specialized fit for movement, while being made from corduroy fabric. The "348" designation indicates a general note or specific requirement associated with this particular classification.

It is important to distinguish this category from its siblings. While 6204.62.15.06 specifies corduroy, 6204.62.15.11 is designated for blue denim trousers and breeches. Category 6204.62.15.21 encompasses any other women's or girls' cotton trousers and breeches that do not fit the corduroy or blue denim criteria but still qualify as recreational performance outerwear. The primary distinguishing factor lies in the specific fabric type and its intended application.

As this is a leaf node, there are no further subcategories under 6204.62.15.06. Therefore, classification under this subheading is definitive for women's or girls' corduroy trousers and breeches that meet the criteria for recreational performance outerwear and are of cotton. Importers and exporters should ensure that the product's design, material construction, and intended use align with the "recreational performance outerwear" characteristic to correctly apply this classification.