6104.52.00.20 - Girls' (342)

This HTS category, 6104.52.00.20, specifically classifies skirts and divided skirts for girls, knitted or crocheted, and made of cotton. It falls under the broader heading of women's or girls' suits, ensembles, and separates, all knitted or crocheted. The defining characteristics for inclusion are the garment type (skirt or divided skirt), intended wearer (girls), manufacturing method (knitted or crocheted), and primary material (cotton).

This category is distinguished from its sibling, 6104.52.00.10, by the intended wearer. While both cover skirts and divided skirts of cotton that are knitted or crocheted, 6104.52.00.10 is designated for women's apparel, whereas this category exclusively covers items designed for girls. This distinction is crucial for accurate tariff application and compliance with trade regulations.

As this is a leaf node within the HTS structure, there are no further subcategories. Therefore, classification within this code hinges on confirming the garment's identity as a skirt or divided skirt, its knitted or crocheted construction, its cotton composition, and its specific suitability for girls, as opposed to women.