HS Code for Girls' knitted skirt

The classification of a girls' knitted skirt under HS code 6104.52 is determined by several factors including the method of construction, the intended user, and the fiber content. According to the General Rules of Interpretation (GRI) for the Harmonized System, products are classified based on the terms of the headings and any relative section or chapter notes. Chapter 61 specifically covers articles of apparel and clothing accessories that are knitted or crocheted. Within this chapter, heading 6104 encompasses women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches, and shorts. The subheading 6104.52 is reserved for skirts and divided skirts made specifically of cotton. To qualify for this code, the garment must be constructed using a knitting or crocheting process, which provides elasticity and a distinct looped structure, and the predominant weight of the textile material must be cotton. If the garment is intended for girls, it typically follows sizing standards for children, though the HS code covers both women's and girls' sizes under the same numerical prefix.

Products Included

• Girls' knitted cotton mini-skirts
• Knitted cotton pleated skirts for school uniforms
• Cotton-rich knitted divided skirts (culottes)
• Crocheted cotton skirts for girls
• Knitted cotton maxi skirts for children

Common Misclassification

A frequent point of confusion occurs between HS code 6104.52 and 6204.52. The primary difference lies in the construction: 6104.52 is for knitted or crocheted items, while 6204.52 is for woven garments. Additionally, if the skirt is made of synthetic fibers rather than cotton, it must be classified under 6104.53. If the item is part of a set that meets the legal definition of an 'ensemble,' it might be moved to 6104.22.

FAQ

What is the HS code for Girls' knitted skirt?

The HS code for a girls' knitted skirt made of cotton is 6104.52.

How do I distinguish between a skirt and a divided skirt for classification?

A divided skirt, or culotte, is classified under the same subheading as a standard skirt (6104.52) provided it is knitted and made of cotton, as the HS nomenclature treats them as functionally equivalent for tariff purposes.