6210.40.28.00 - Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric

This HTS classification, 6210.40.28.00, specifically covers men's or boys' garments that are constructed from fabrics of headings 5602, 5603, 5903, 5906, or 5907. The defining characteristic of this subcategory is that the outer surface of these garments is completely obscured by impregnation, coating, covering, or lamination with rubber or plastics material. This technical treatment renders the underlying textile fabric invisible, providing properties such as enhanced waterproofing, windproofing, or durability. Examples would include raincoats, ski pants, or specialized outdoor workwear where the textile base is not visible due to the polymeric layer.

This category distinguishes itself from its sibling, 6210.40.29, by the specific treatment of the outer surface. While 6210.40.29 also covers "other" men's or boys' garments made from the specified fabrics, it would encompass those where the outer surface is *not* completely obscured by rubber or plastics. This could include garments where the textile is visible, or where the treatment with rubber or plastics is partial, or applied to the inner surface, or does not entirely obscure the fabric.

As this is a leaf node in the HTS classification structure, there are no further subcategories. Therefore, the focus for classification under 6210.40.28.00 is on verifying the origin fabric types and confirming that the outer surface is indeed completely obscured by a rubber or plastics material, rendering the underlying fabric entirely imperceptible.