6204.62.80.26 - Imported as parts of playsuits (237)

This HTS classification covers girls' trousers and breeches specifically made from corduroy fabric. This category is designed to capture a particular subset of cotton trousers intended for young females, distinguished by the characteristic ribbed texture of corduroy, which is achieved through a weaving process that creates wales (long, raised ridges). The items classified here are specifically trousers and breeches, meaning they cover the legs from the waist downwards and are distinct from shorts or skirts.

While this category is within the broader group of "Girls' trousers and breeches," it is specifically differentiated from sibling categories by its material. The classification of "corduroy" dictates that only garments featuring this distinct fabric construction will fall under this heading. Other categories at this level, such as "Other," would encompass girls' trousers and breeches made from cotton fabrics that are not corduroy, for example, twill, poplin, or denim.

As this is a leaf node in the HTS structure, there are no further subcategories. Therefore, the classification is definitive for girls' corduroy trousers and breeches. The description "Imported as parts of playsuits (237)" indicates a specific import scenario or historical context for certain items that may have previously been classified under this code. However, the primary classification criteria for this node remain the garment type (trousers/breeches), the intended wearer (girls'), and the specific textile material (corduroy).