HS Code for Cotton knit skirt

The classification of a cotton knit skirt under HS code 6104.52 is determined by the General Rules for the Interpretation (GRI) of the Harmonized System, specifically GRI 1 and GRI 6. Chapter 61 encompasses articles of apparel and clothing accessories that are knitted or crocheted. Within this chapter, heading 6104 is designated for women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches, and shorts. The determination of the specific subheading depends on the material composition and the type of garment. Since the product is a skirt made of cotton and produced through a knitting or crocheting process, it falls under 6104.52. This code is distinct from those for woven garments, which are found in Chapter 62. The classification process requires verifying that the garment is indeed knitted, as the construction method is the primary divider between Chapters 61 and 62. Furthermore, the fiber content must be predominantly cotton by weight to satisfy the requirements of the 52 suffix in the subheading. If the skirt contained a higher percentage of synthetic fibers, it would be moved to 6104.53. Proper documentation of the fabric weight and construction method is essential for customs compliance. Additionally, the distinction between a skirt and a divided skirt is important for trade descriptions, though they share the same code. The garment must be designed for women or girls; similar items for men or boys would be classified under heading 6103. The use of cotton as the primary material implies a specific set of duty rates and trade regulations that differ from those applied to synthetic or wool garments. Note that if the skirt is part of a suit or ensemble, it might be classified under the heading for the set, provided it meets the specific criteria for \"suits\" or \"ensembles\" defined in the Chapter 61 notes.

Products Included

• Women's cotton knit skirts
• Girls' cotton knit skirts
• Cotton knit divided skirts
• Knitted cotton mini, midi, and maxi skirts
• Crocheted cotton skirts

Common Misclassification

A frequent error is classifying these items under 6204.52, which is reserved for woven cotton skirts. The distinction lies entirely in the fabric construction (knitted vs. woven). Another common mistake is using 6104.53, which applies to skirts made of synthetic fibers, or 6104.59, which covers other textile materials like silk or wool.

FAQ

What is the HS code for cotton knit skirt?

The HS code for a women's or girls' cotton knit skirt is 6104.52.

How do I distinguish between knitted and woven skirts for HS classification?

Knitted skirts (Chapter 61) are made by interlocking loops of yarn, providing stretch, while woven skirts (Chapter 62) are made by interlacing warp and weft threads at right angles, typically resulting in a more rigid fabric.