Girls' Pleated Viscose Skirt from China
A pleated midi skirt for girls, crocheted from 100% viscose (artificial fiber rayon), featuring an elastic waistband. Classified under HTS 6104.59.10 for girls' knitted or crocheted skirts of artificial fibers, excluding swimwear. Its loose fit and right-over-left closure confirm women's/girls' designation per chapter 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
• Confirm body height suitability if borderline with babies' garments to avoid heading 6111; include care labels specifying artificial fiber composition
• Watch for drawstrings that could reclassify under other headings if misinterpreted
• Use detailed photos in entry for CBP review