6204.52.20.80 - Girls' (342)

This classification, HTS Code 6204.52.20.80, specifically covers skirts designed for girls. Within the broader category of "Skirts and divided skirts" made of cotton, this code focuses on identifying garments intended for younger female wearers, as indicated by the "(342)" designation. These are typically casual or dress skirts, not designed for active sportswear or swimwear.

Distinguishing this category from its sibling, 6204.52.20.70 ("Women's (342)"), is primarily based on the intended wearer's age demographic. While both are cotton skirts within the same subheadings, this code is for girls, whereas the sibling is for adult women. The underlying construction, material, and general style may overlap, but the target market is the key differentiator for classification purposes.

As this is a leaf node in the HTS structure, there are no further subcategories under this specific code. Therefore, classification here relies on definitively identifying the garment as a skirt made of cotton and intended for girls. Any variations in style, such as specific types of skirts (e.g., pleated, A-line, wrap) or decorative elements, would fall under this general classification for girls' cotton skirts.