Women's Cotton Pleated Knit Skirt from Germany
A pleated skirt made from lightweight knitted cotton, providing fullness and movement for casual wear. It qualifies for tariff item 6104.52.00 as a women's cotton skirt, knitted per Chapter 61 definition. The pleats are formed during knitting or finishing, and the garment is made up for retail sale.
Duty Rate — Germany → Canada
18%
Import Tips
• Ensure the pleats are a feature of the knitted fabric or construction, not added by a separate process that might affect classification
• Verify the skirt has no pockets below the waist or tightening means at the bottom, as these could exclude it from heading 61.05 but not 61.04
• Keep records of the knitting process for CBSA