6211.43.10.40 - Trousers (648)

This HTS classification, 6211.43.10.40, specifically covers "Trousers" intended for women or girls, when such garments are not knitted or crocheted and are made of man-made fibers. Within the broader category of "Other garments" for women's or girls', this subheading narrows the focus to a specific type of legwear. The key defining characteristic for inclusion here is the garment's design as trousers, which implies a distinct construction with legs, a waistband, and typically a fastening mechanism, as opposed to other forms of leg coverings.

Distinguishing this category from its sibling, 6211.43.10.50 "Other," is crucial. While the sibling category serves as a residual catch-all for any other women's or girls' garments of man-made fibers that do not fit into more specific subheadings, 6211.43.10.40 is exclusively for trousers. This means that items like skirts, shorts, or dresses, even if made of man-made fibers and intended for women or girls, would not fall under this particular classification but would likely be directed to the "Other" sibling category.

As this is a leaf node within the HTS structure, there are no further subcategories to introduce. Therefore, precise classification under 6211.43.10.40 relies on accurately identifying the garment as trousers and confirming it is composed of man-made fibers, while ensuring it is not knitted or crocheted. This level of detail is vital for accurate customs declarations and duty assessments.