6210.40.75.00 - Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric

This HTS classification, 6210.40.75.00, specifically covers men's or boys' garments that are not knitted or crocheted, and are made up of fabrics of headings 5602, 5603, 5903, 5906, or 5907. The defining characteristic for this category is that the outer surface of the fabric composing the garment must be impregnated, coated, covered, or laminated with rubber or plastics material to such an extent that the underlying fabric is completely obscured. This signifies a substantial modification of the textile material, imparting protective or functional qualities beyond those of the base fabric.

This category is distinct from its sibling, 6210.40.80, which is designated for "Other" men's or boys' garments within this same broader classification. Therefore, 6210.40.75.00 is reserved for those garments where the obscuring layer of rubber or plastic is the primary identifying feature, differentiating them from garments that may have other forms of fabric treatments or coatings that do not completely conceal the underlying textile structure. The emphasis is on the complete obscuring of the fabric by the rubber or plastic layer.

As this is a leaf node, there are no further subcategories. Classification at this level is determined by the complete obscuring of the underlying fabric by the rubber or plastic coating. Practical examples would include raincoats, protective workwear, or certain types of sporting apparel where a waterproof or durable outer shell is achieved through this lamination or coating process. The HTS code relies on the physical examination of the garment's outer surface to confirm the presence and extent of the rubber or plastic coverage.