</>Build with Tariff Intelligence|Programmatic access to tariff calculations and HS code classification.Explore Developer Resources →

Women's Cotton Twill Pencil Skirt from Japan

A tailored pencil skirt made from 98% cotton twill fabric with 2% spandex for slight stretch, featuring a high waistband, back zipper closure, and knee-length hemline. It falls under HTS 6204.59.4010 as a women's skirt of other textile materials (cotton predominant) subject to cotton restraints (342), not knitted or crocheted. Designed for office wear with a slim fit that follows the body's contours.

Duty Rate — Japan → United States

12.5%

Rate breakdown

9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%

Import Tips

Verify cotton content exceeds 70% via lab tests for Category 342 restraints; declare accurately to avoid quotas

Include commercial invoice with fiber composition, country of origin, and HTS details; ensure right-over-left closure labeling

Watch for misclassification as dresses if hemline too short; common pitfall is blending with synthetic fibers pushing to non-cotton subheading

Women's Cotton Twill Pencil Skirt from Japan — Import Duty Rate | HTS 6204.59.40.10