6204.52.20.20 - Girls' (342)

This HTS classification, 6204.52.20.20, specifically covers girls' skirts and divided skirts made of cotton, with a particular emphasis on those constructed from corduroy fabric. These garments are designed for female children and fall under the broader category of women's or girls' skirts and divided skirts. The "corduroy" designation indicates a distinct fabric construction characterized by its raised parallel cords or ribs.

The primary distinction of this category lies in its target demographic and material. It differentiates from its sibling, 6204.52.20.10, which covers women's skirts and divided skirts of cotton corduroy. While both relate to skirts made from corduroy cotton, this specific code is exclusively for "girls'" garments, implying a difference in sizing and design intended for younger wearers.

As this classification represents a leaf node, there are no further subcategories. Therefore, classification within this code relies on confirming the garment is a skirt or divided skirt, is made of cotton, is of corduroy construction, and is specifically sized and styled for girls.