6210.50.75.00 - Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric

This HTS classification, 6210.50.75.00, encompasses women's or girls' garments constructed from fabrics falling under headings 5602, 5603, 5903, 5906, or 5907, where the outer surface is significantly altered by the impregnation, coating, covering, or lamination with rubber or plastics. This treatment must be substantial enough to completely obscure the underlying textile material, imparting specific functional properties such as waterproofing or enhanced durability. Examples include raincoats, waterproof jackets, or protective overalls made with such treated fabrics.

This specific subheading is distinguished from its sibling, 6210.50.80, which covers "Other" women's or girls' garments under the same general headings but without the defining characteristic of an outer surface completely obscured by rubber or plastic. Therefore, garments classified here are specifically those where the textile base is entirely covered and its visual appearance is dominated by the applied rubber or plastic layer.

As a leaf node, 6210.50.75.00 does not have further subcategories. Classification at this level is determined by the presence of the specified fabric types and the complete obscuring of the underlying textile by rubber or plastic. The focus remains on the specific construction method and material treatment of the garment to ensure accurate import/export declaration.