Girls' A-Line Viscose Skirt from China
An A-line midi skirt crocheted from viscose rayon yarn, featuring a subtle flare and elastic waistband above the hips for girls' sizes 7-16. Classified in HTS 6104.59.10.60 as a girls' divided skirt alternative of artificial fibers, knitted/crocheted, without prohibited features like ribbed bottom or waist pockets per heading notes.
Duty Rate — China → United States
28%
Rate breakdown
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Obtain mill certificates proving viscose as artificial fiber (regenerated cellulose) to avoid reclassification as non-artificial
• Ensure invoices specify 'girls'' (statistical suffix 642) with size ranges under 86cm height if baby-sized, but note chapter excludes true babies' garments
• Watch for drawstring waists; if present, may shift to other headings—use elastic only for compliance