6104.52.00.10 - Women's (342)

This HTS classification, 6104.52.00.10, specifically covers skirts and divided skirts that are knitted or crocheted and are made of cotton, intended for women. These items fall within the broader category of women's or girls' suits, ensembles, and separates, also knitted or crocheted, as defined by Chapter 61. The "Women's" designation in the description is crucial, indicating that these garments are sized and styled for adult females, distinguishing them from similar items designed for younger individuals.

The primary distinction at this level lies in the intended recipient. While the parent category (6104.52) encompasses both skirts and divided skirts of cotton, this specific sub-classification, 6104.52.00.10, is solely for those designed for women. Its sibling category, 6104.52.00.20, differentiates by classifying identical garments when intended for girls. Therefore, the decision to classify under this code hinges on the garment's intended market and design for adult women versus children.

As this is a leaf node in the HTS structure, there are no further subcategories under 6104.52.00.10. Classification at this point is final based on the material (cotton), construction method (knitted or crocheted), garment type (skirt or divided skirt), and the intended wearer (women). The focus for customs purposes is on confirming the presence of cotton fibers and the garment's design characteristics that clearly identify it as a skirt or divided skirt for women.