Chapter 61 covers knitted or crocheted apparel and clothing accessories, including knitted or crocheted men's and women's garments (such as coats, suits, shirts, skirts, trousers, etc.) as well as accessories such as hosiery, gloves, and scarves. Note, however, that this chapter does not include knitted or crocheted brassieres, girdles, corsets, suspenders, garters, etc. (classified under 6212), nor does it include leather apparel (classified under 4203) or apparel of plastics/rubber (classified under Chapter 39 or Chapter 40). Goods of this chapter are generally made by knitting or crocheting and have elastic or textured characteristics. Heading 6104 covers women's or girls' suits, ensembles, jackets, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted. Skirts include both separate skirts and dresses (but dresses are separately listed within 6104? Note: 6104 includes dresses and skirts, but specific subheadings distinguish them). Skirts under this heading may be of various lengths and styles, but must be knitted or crocheted and made of wool or fine animal hair, cotton, synthetic fibers, artificial fibers, etc. Code 610451 is a six-digit subheading. The first 2 digits "61" indicate Chapter 61 (knitted or crocheted apparel and clothing accessories). Digits 3-4 "04" indicate heading 6104 (women's or girls' suits, ensembles, jackets, dresses, skirts, divided skirts, trousers, etc., knitted or crocheted). Digits 5-6 "51" indicate subheading 610451, specifically women's or girls' skirts of wool or fine animal hair, knitted. Note that the 5th digit "5" indicates the material is wool or fine animal hair, and the 6th digit "1" indicates the specific article is a skirt (distinguished from divided skirts, trousers, etc.). Therefore, 610451 specifically refers to women's or girls' skirts of wool or fine animal hair, knitted, excluding dresses (dresses under 610441? In reality, skirts under 6104 have multiple subheadings, which need verification: 610451 is skirts of wool or fine animal hair, 610452 is skirts of cotton, 610453 is skirts of synthetic fibers, 610459 is skirts of artificial fibers, etc.). The goods are women's or girls' skirts, knitted, of wool or fine animal hair, therefore classified under 610451. If they were woven (not knitted) women's or girls' skirts of wool, they would be classified under 620451 (not knitted). If knitted but of cotton, they would be classified under 610452; if of synthetic fibers, under 610453. If knitted dresses, they would be classified under 610441 (dresses of wool or fine animal hair). Therefore, the key distinguishing points are: knitted vs. woven, material, skirt vs. dress.

Product Name: The Chinese and foreign language names of the declared goods, which should be accurately described as "knitted women's skirt" or "knitted wool skirt", etc. Material: Detailed description of fiber composition, such as wool, fine animal hair (e.g., cashmere, rabbit hair, etc.) and their percentage content. Knitting Method: Indicate whether knitted or crocheted, usually written as "knitted" or "crocheted". Style: Describe the style of the skirt, such as separate skirt, long skirt, short skirt, etc., and whether it has lining, pockets, etc. Brand: Declare the brand name (if any); if no brand, fill in "None". Article Number: The article number of the manufacturer or exporter for easy identification. Specifications/Model: Includes size (e.g., S, M, L), waist measurement and other dimensional information. Processing Method: Such as whether washed, whether embroidered, and other post-treatment processes. Product Name: Knitted women's skirt; Material: 100% wool; Knitting Method: Knitted; Style: Separate skirt, midi length, lined; Brand: ABC; Article Number: W21SK001; Specifications/Model: S/M/L; Processing Method: Washed. Mistakenly classifying knitted women's skirts under woven code (6204), leading to incorrect tax rates and regulatory conditions. Inaccurate material declaration, such as wool blends without indicating synthetic fiber content, may result in classification under other subheadings. Unclear style description, confusing separate skirts with dresses, affecting subheading determination.

The core basis for classification is: 1) knitted or crocheted process; 2) women's or girls' skirts (not dresses); 3) material of wool or fine animal hair. According to the notes to Chapter 61 of the Import and Export Tariff, knitted apparel is classified by material and article type. Subheading 610451 is explicitly for women's or girls' skirts of wool or fine animal hair, knitted. If the skirt is knitted but of other fibers, it is classified under 610452-610459. If woven, it is classified under 6204. If knitted dresses, they are classified under 610441-610449. Therefore, all four conditions must be met simultaneously: knitted, women's, skirt, wool/fine animal hair. 610441 Women's or girls' dresses of wool or fine animal hair, knitted: Dresses are one-piece garments covering both upper and lower body, while skirts are separate lower-body garments covering only the lower half. The style and structure are different. 610452 Women's or girls' skirts of cotton, knitted: Different material: 610452 is of cotton, while 610451 is of wool or fine animal hair. 620451 Women's or girls' skirts of wool or fine animal hair, woven: Different processing method: 620451 is woven, while 610451 is knitted. 610453 Women's or girls' skirts of synthetic fibers, knitted: Different material: 610453 is of synthetic fibers, such as polyester, nylon, etc. 610459 Women's or girls' skirts of other textile materials, knitted: Material is other artificial fibers or blends, not specifically named. Is it knitted or crocheted? Is it for women or girls? Is it a skirt (not a dress)? Is the material wool or fine animal hair? Have other materials and processing methods been excluded?

How to determine whether a skirt is knitted or woven? Knitted fabric is formed by interlocking loops, has elasticity, edges tend to curl, commonly found in T-shirts and sweaters; woven fabric is formed by interlacing warp and weft yarns, has a tight structure, no elasticity, commonly found in shirts and dress pants. It can be judged by observing the fabric texture or stretch recovery. If uncertain, refer to the production process sheet or test report. What is the difference between wool and fine animal hair? Wool generally refers to sheep's wool; fine animal hair refers to cashmere, camel hair, rabbit hair, alpaca hair and other soft fine animal hairs. In HS classification, the two are often listed together, but some subheadings may distinguish them. When declaring, the specific type should be listed, such as "cashmere" or "sheep's wool". How to classify a knitted women's skirt if it contains a small amount of synthetic fiber? According to the General Rules for Interpretation, classification should be based on the predominant material. If wool content is the highest, it is still classified under 610451; if synthetic fiber content is the highest, it is classified under 610453. It is recommended to provide a composition test report when declaring to determine the predominant material. What is the export tax rebate rate for 610451? The export tax rebate rate is adjusted according to national policies; the latest "Export Tax Rebate Rate Database" shall prevail. It can be queried through the "China Export Tax Rebate Consulting Network" or the General Administration of Customs website. Generally, the textile rebate rate is around 13%, but actual query results shall prevail. What are the precautions for cross-border e-commerce retail export of goods under this code? Attention should be paid to complete declaration elements, especially material and style. Cross-border e-commerce often uses simplified declaration, but when involving tax rebates or regulatory conditions, accurate classification is still required. In addition, pay attention to the destination country's tariff policies, such as special requirements for wool products in the United States. How to classify a skirt that is knitted but has leather trim? According to the General Rules for Interpretation, if leather is only used as decoration and does not constitute the essential character, it is still classified as a knitted skirt. If the leather area is large, it may be regarded as leather apparel and classified under 4203. It is recommended to provide pictures and composition descriptions. What is the difference between 610451 and 610449? 610449 is women's or girls' dresses of other textile materials, knitted, while 610451 is women's or girls' skirts of wool or fine animal hair, knitted. They differ in both style (dress vs. skirt) and material. How to fill in the brand when declaring? The actual brand name should be filled in; if no brand, fill in "None". If OEM, you may fill in "No Brand" or the customer's brand. Be careful not to infringe intellectual property rights, and provide authorization letters if necessary.