6211.20.15.50 - Of cotton (348)

This HTS category, 6211.20.15.50, specifically covers women's or girls' ski-suit trousers and breeches that are classified as "water resistant" and are imported as individual components intended to form part of a ski-suit. These garments are made of cotton. The classification hinges on both the gender and age of the intended wearer, the specific function (water resistance), and their role as an integral part of a ski ensemble.

Distinguishing this category from its sibling, 6211.20.15.55 ("Other"), is crucial. While the sibling category captures other water-resistant ski-suit components for women or girls, this specific subheading is exclusively for the trousers and breeches portion. If the garment were a complete ski-suit, or a jacket intended to be worn with ski trousers, it would fall under a different classification.

As this is a leaf node, there are no further subcategories. Therefore, classification within 6211.20.15.50 requires a careful assessment of the garment's physical attributes to confirm its water-resistant properties and its intended use as part of a two-piece ski outfit, alongside its cotton composition. The emphasis is on these specific characteristics to ensure accurate customs reporting for women's or girls' ski trousers and breeches.