6104.23.00.14 - Skirts and divided skirts (442)

This HTS category, 6104.23.00.14, specifically classifies skirts and divided skirts that are knitted or crocheted and are made of synthetic fibers. To fall within this heading, the garments must be designed for women or girls and fit the definition of a skirt or a divided skirt. The "divided skirt" designation covers garments that are split into two or more panels, resembling shorts or trousers, but are worn as skirts. The material composition is key, requiring synthetic fibers to be the predominant material.

Distinguishing this category from its siblings is crucial for accurate classification. Unlike 6104.23.00.10, which covers other garments within the heading like jackets or blazers, or 6104.23.00.16, which covers trousers, breeches, and shorts, this heading is exclusively for skirts and divided skirts. Furthermore, it is distinct from categories covering blouses, shirts, tops (6104.23.00.20), and sweaters (6104.23.00.22), which are different types of apparel.

As a leaf node within the HTS, this category does not have further subcategories. Therefore, the classification hinges entirely on meeting the specific criteria of being a knitted or crocheted skirt or divided skirt for women or girls, composed primarily of synthetic fibers. Careful attention should be paid to the distinguishing features of a skirt or divided skirt versus other lower-body garments to ensure correct placement.