6210.40.35.00 - Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric

This HTS category, 6210.40.35.00, specifically addresses men's and boys' garments that are constructed from certain non-woven textile materials (headings 5602, 5603, 5903, 5906, or 5907) and have an outer surface that is either impregnated, coated, covered, or laminated with rubber or plastics. A crucial defining characteristic of this classification is that this rubber or plastic application must completely obscure the underlying fabric, meaning the base textile material is not visible. These garments are typically designed for specific functional purposes where such a coating is essential, such as protective outerwear or specialized workwear.

This specific classification is distinguished from its sibling, 6210.40.55 (Other), by the absolute requirement of the obscuring rubber or plastic outer surface. While sibling categories at this level might encompass other types of men's or boys' garments made from the specified non-woven fabrics, this category is narrowly defined by the complete opacity and waterproofing or protective qualities imparted by the rubber or plastic coating. The "Other" sibling would likely include garments where the non-woven fabric is either not coated at all, or coated with a material that does not completely obscure the base textile.

As this is a leaf node, there are no further subcategories. Classification decisions within this code therefore hinge directly on the presence and nature of the rubber or plastic outer surface, ensuring that it meets the criteria of completely obscuring the underlying fabric. This level of detail ensures precise tariff treatment for garments designed with specific protective or functional properties derived from their composite construction.