Girls' Cotton Utility Skirt from Japan
A practical girls' skirt of cotton canvas with cargo pockets and belt loops, designed for casual wear. Made-up from woven cotton excluding Chapter exclusions, it falls under HTS 6204.52.20 as other cotton skirts. No waist-tightening features that would invoke 6205/6206 notes.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Classify pockets as non-disqualifying; ensure no below-waist pockets if borderline with 6205
• Girls' items default to women's headings unless baby-sized per 6209 note
• Test for metal thread content allowable but declare accurately