6104.59.10.60 - Girls' (642)

This HTS subheading, 6104.59.10.60, specifically classifies skirts and divided skirts made from knitted or crocheted artificial fibers, designated for girls. The term "girls'" in this context generally refers to garments intended for individuals under the age of 16, though specific customs rulings may provide further clarification. The "artificial fibers" designation encompasses materials such as rayon, acetate, and acrylic, distinguishing these garments from those made of natural fibers like cotton or wool, or synthetic fibers such as polyester or nylon, which would fall under different classifications within 6104.59.

The key differentiator for this category, when compared to its sibling, 6104.59.10.30 ("Women's"), lies in the intended wearer. While both share the material composition of knitted or crocheted artificial fibers and the garment type of skirts or divided skirts, the designation "girls'" is the sole determinant for classification under this specific subheading. This distinction is crucial for accurate duty assessment and import/export compliance.

As this subheading represents a leaf node within the HTS structure, there are no further subdivisions. Classification at this level is final. Therefore, importers and exporters must ensure that the garments accurately meet the criteria of being knitted or crocheted skirts or divided skirts, manufactured from artificial fibers, and specifically intended for girls to ensure correct classification and avoid potential penalties.