HS Code for Women's knitted skirt

Women's knitted skirts are classified under HS code 6104.52 based on their construction and material composition. Heading 6104 includes skirts and divided skirts, which are garments designed to cover the lower part of the body, starting from the waist and extending downwards. The subheading 6104.52 specifically identifies those made of cotton. The "knitted or crocheted" aspect refers to the fabric's structure, created by interlocking loops of yarn, which provides stretch and a distinct texture compared to woven fabrics. Under the Harmonized System, the classification process follows a hierarchical structure: first identifying the correct chapter (61 for knitted apparel), then the heading (6104 for women's suits, dresses, and skirts), and finally the subheading based on the constituent material (6104.52 for cotton). If a skirt is made of a cotton blend, it remains under this code as long as cotton predominates by weight over other fibers like polyester or elastane. Note that "divided skirts" (culottes) are also included here, provided they have the appearance of a skirt. This code does not include petticoats or slips, which are classified as undergarments in heading 6108. The distinction between a skirt and a long shirt or tunic is also important; the garment must be designed to be worn from the waist down without covering the upper torso to be considered a skirt under 6104. Proper documentation of the fiber percentage is essential for customs clearance to avoid delays related to material verification.

Products Included

• Cotton jersey mini skirts
• Crocheted cotton midi skirts
• Knitted cotton pencil skirts
• Cotton-blend knitted divided skirts
• Knitted cotton maxi skirts

Common Misclassification

The most frequent misclassification is 6204.52, which is for woven cotton skirts. Importers often confuse the two if the knit is very tight and resembles a weave. Another error is 6104.53, which is for skirts made of synthetic fibers. If a skirt is part of a suit, it must be classified as a suit under 6104.19 or similar, rather than as an individual skirt, provided it meets the "suit" definition in the Chapter Notes.

FAQ

What is the HS code for a cotton jersey skirt?

A women's skirt made of cotton jersey (a type of knit) is classified under HS code 6104.52.

Are culottes classified as skirts?

Yes, "divided skirts" or culottes are classified under the same subheadings as skirts, so a knitted cotton version would be 6104.52.