6204.62.80.31 - Other (348)

This HTS category, 6204.62.80.31, encompasses "Other" girls' trousers and breeches made of corduroy. Specifically, it covers corduroy girls' trousers and breeches that do not fall under any more specific subcategories within the corduroy trouser and breeches classification. This includes a wide variety of styles and constructions of corduroy pants designed for girls, provided they meet the general definition of trousers or breeches and are not classified elsewhere.

The primary distinction of this category from its sibling, 6204.62.80.26 ("Imported as parts of playsuits"), lies in their intended use and packaging. While this category is for standalone girls' corduroy trousers and breeches, the sibling category is reserved for those specifically imported as components of playsuits. This implies that if the corduroy trousers are not part of a coordinated playsuit set at the time of import, they would likely be classified here.

As this is a leaf node in the HTS, there are no further subcategories. Therefore, classification into 6204.62.80.31 is final for eligible goods. The key classification criteria remain the material (corduroy), the garment type (trousers or breeches), and the intended wearer (girls'). When classifying, customs officials will consider the overall appearance and intended function of the garment to ensure it is not a skirt, shorts, or other garment type that might fall under a different HTS heading.