6204.12.00.20 - Skirts and divided skirts imported as parts of suits (342)

This HTS classification, 6204.12.00.20, specifically covers skirts and divided skirts that are imported as integral components of a suit ensemble, for women or girls. These are distinct from other parts of suits such as jackets, trousers, breeches, shorts, or waistcoats, even if they are made from the same material and intended for the same ensemble. The key classification criterion here is that the skirt must be imported as part of a set that meets the definition of a suit, rather than as a standalone garment.

To differentiate from its siblings, this code focuses exclusively on the skirt portion of a suit. For instance, 6204.12.00.10 would cover the suit jacket, while 6204.12.00.30 would encompass trousers, breeches, or shorts when imported as part of a suit. Similarly, 6204.12.00.40 pertains to the waistcoat component. Therefore, when classifying, it is crucial to identify the specific garment within the suit ensemble.

As this is a leaf node in the HTS structure, there are no further subcategories under 6204.12.00.20. Classification at this level is determined by the fact that the skirt is presented as part of a suit, and the material composition of the suit, which in this instance is implied to be cotton based on the parent category 6204.12. The overarching context is Chapter 62, which deals with apparel and clothing accessories that are not knitted or crocheted.