6204.59.40.60 - Other (842)

This HTS classification covers women's or girls' skirts and divided skirts made from textile materials not specified in preceding subcategories. This broad category encompasses garments designed to cover the lower body, falling into two main types: traditional skirts, which hang from the waist or hips, and divided skirts, also known as skorts, which are designed to appear as a skirt but are divided to allow for ease of movement, resembling shorts or trousers underneath.

This specific subcategory, "Other," functions as a residual category for skirts and divided skirts when they are not classifiable under more specific material designations, such as silk, which is presented as a sibling category. The distinction lies in the primary textile composition of the garment. If a skirt or divided skirt is predominantly made of silk fibers, it would be classified under the "Of silk" category. Conversely, if the main textile component is cotton, man-made fibers, or a blend not explicitly covered elsewhere, it falls into this "Other" classification.

As this is a leaf node, there are no further subcategories to introduce. Therefore, classification within this 6204.59.40.60 code relies on the established hierarchical distinctions above it, particularly the exclusion of silk and the broad classification as skirts or divided skirts of "other textile materials." Importers and exporters should carefully examine the fiber content of the garment to ensure correct classification, referring to general rules of interpretation and specific chapter/section notes if ambiguity arises regarding the predominant textile material.