6204.52.20.40 - Girls' (342)

This HTS category, 6204.52.20.40, specifically classifies girls' skirts and divided skirts that are manufactured from cotton and are of a blue denim material. This designation applies to garments intended for individuals of the female gender who fall within the defined "girl" age or size parameters, as typically understood within customs classifications. The emphasis on "blue denim" indicates a specific weave and characteristic color of cotton fabric, differentiating these garments from other cotton skirts that might be dyed in different colors or made from alternative cotton weaves.

The primary distinction of this category lies in its precise target demographic: girls. Its sibling category, 6204.52.20.30, covers the identical garment type but is designated for women. Therefore, the classification hinges on the intended wearer's age and size. Both categories fall under the broader heading for cotton skirts and divided skirts of the blue denim variety, sharing the same material and style but differing in the gender and age group of the intended recipient.

As a leaf node within the HTS structure, this category does not have further subdivisions. Consequently, classification within 6204.52.20.40 is definitive for qualifying garments. Importers and exporters should ensure that the goods precisely match the description of girls' blue denim skirts made from cotton to avoid misclassification and potential duty discrepancies. The physical characteristics of the garment, including material composition and the stylistic features associated with blue denim skirts, are the critical factors for accurate application of this code.