6204.63.75 - Water resistant trousers or breeches (648)

This HTS classification, 6204.63.75, specifically addresses women's or girls' trousers and breeches crafted from synthetic fibers, which possess water-resistant properties. The "water resistant" designation is a key qualifier, indicating that these garments are treated or constructed to repel water to a certain degree, thereby offering protection against light moisture or rain. This distinction is crucial for proper tariff application, setting them apart from non-water-resistant counterparts.

At this level, the sibling category 6204.63.90, also under "Other" trousers of synthetic fibers, would encompass those garments that do not meet the specific water-resistant criteria. Therefore, the primary differentiating factor is the functional attribute of water repellency, which is central to the classification under 6204.63.75.

Further subdivision within 6204.63.75 exists to refine the classification based on specific end-use. The subcategory 6204.63.75.10 designates ski or snowboard pants, which typically incorporate advanced water resistance and often other features like insulation. The remaining subcategory, 6204.63.75.90, captures all other water-resistant trousers and breeches of synthetic fibers for women and girls that do not fall under the specific ski or snowboard designation.