Chapter 61 covers knitted or crocheted apparel and clothing accessories, including various men's, women's, and children's garments such as coats, suits, shirts, skirts, trousers, etc. Goods of this chapter must be made by knitting or crocheting, not weaving. Knitted fabrics have characteristics such as elasticity and breathability, and are often used for close-fitting or casual clothing. This chapter also includes knitted socks, gloves, scarves, and other accessories, but excludes leather clothing, plastic clothing, and other special material products. Heading 6104 covers women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted. The garments under this heading are all for women or girls and are made by knitting or crocheting. Skirts include skirts and dresses, but dresses are separately listed. This heading is further subdivided according to garment type and material. Code 610453 is a six-digit subheading: the first 2 digits '61' indicate Chapter 61 (knitted or crocheted apparel and clothing accessories); the 3rd-4th digits '04' indicate heading 6104 (women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts, knitted or crocheted); the 5th-6th digits '53' indicate subheading 610453, specifically women's or girls' skirts of man-made fibres. Among them, '5' represents man-made fibres, and '3' represents skirts. This subheading only includes women's or girls' skirts of man-made fibres, knitted or crocheted, and does not include dresses (classified under 6104.43-6104.49) or skirts of other materials. The product is a women's or girls' skirt of man-made fibres, knitted or crocheted, which conforms to the description of heading 6104 (knitted or crocheted women's or girls' garments), and the material is man-made fibres, so it is classified under subheading 610453. If it were a dress, it should be classified under 610443-610449; if it were a skirt of cotton, it should be classified under 610452; if it were a skirt of wool, it should be classified under 610451; if it were a skirt of other textile materials, it should be classified under 610459. In addition, if it were a woven skirt, it should be classified under Chapter 62.

Product Name: The Chinese and English names of the declared commodity should accurately describe the goods, such as 'women's or girls' skirt of man-made fibres, knitted' Brand Type: Fill in the brand name; if no brand, fill in 'No Brand', or select 'Overseas Brand', 'Domestic Brand', etc. Export Preference Status: Fill in according to the actual trade situation, such as 'Export goods do not enjoy preferential tariffs in the final destination country', etc. Material: Specify the fabric composition in detail, such as '100% polyester', which must be consistent with the test report Weaving Method: Specify as 'knitted' or 'crocheted', not 'woven' Style: Describe the skirt style, such as 'skirt', 'A-line skirt', etc., to distinguish from dresses Applicable Gender: Specify as 'women's or girls'', not 'unisex' or 'men's or boys'' Brand: Specific brand name, such as 'ZARA'; if no brand, fill in 'None' Product Name: women's or girls' skirt of man-made fibres, knitted; Brand Type: Overseas Brand; Export Preference Status: Export goods do not enjoy preferential tariffs in the final destination country; Material: 100% polyester; Weaving Method: Knitted; Style: Skirt; Applicable Gender: Women's or girls'; Brand: ZARA. Misreporting man-made fibres as cotton or blended, leading to classification errors Misreporting knitted as woven, which should be classified under Chapter 62 Declaring a dress as a skirt, which should be classified under 610443-610449

The core criteria for classification are: 1. The weaving method must be knitted or crocheted; 2. The gender is women's or girls'; 3. The garment type is a skirt (not a dress); 4. The material is man-made fibres. At the same time, refer to the 'Import and Export Tariff' and notes to ensure compliance with the subheading provisions. If the material is blended, classify according to the main component. 610452 Women's or girls' skirts of cotton, knitted or crocheted: The material is cotton, not man-made fibres. If blended with man-made fibres and cotton, classify according to the main component. 610443 Women's or girls' dresses of man-made fibres, knitted or crocheted: A dress is a one-piece garment covering both upper and lower body, while a skirt is only a lower garment. The style is different. 620453 Women's or girls' skirts of man-made fibres, woven: The weaving method is woven, classified under Chapter 62. 610459 Women's or girls' skirts of other textile materials, knitted or crocheted: The material is not man-made fibres, cotton, or wool, such as silk, linen, etc. 610451 Women's or girls' skirts of wool, knitted or crocheted: The material is wool or other animal hair. Is it knitted or crocheted? Is it for women or girls? Is it a skirt rather than a dress? Is the material man-made fibres? Is it consistent with the declaration elements?

How to determine whether a skirt is knitted or woven? Knitted fabric is formed by interlocking loops, has elasticity, and the texture appears V-shaped or circular; woven fabric is interwoven with warp and weft yarns, has no elasticity, and the texture appears crosswise. You can check the fabric structure or ask the supplier. What is the difference in classification between a women's or girls' skirt of man-made fibres, knitted, and a women's or girls' dress of man-made fibres, knitted? Skirts are classified under 610453, and dresses under 610443. A dress is a one-piece garment covering both upper and lower body, while a skirt only covers the lower body. When declaring, the style must be accurately described. If a skirt is a blend of man-made fibres and cotton, how should it be classified? According to the General Rules for the Interpretation of the Tariff, classify according to the main component. If the man-made fibre content exceeds 50%, classify under 610453; if the cotton content exceeds 50%, classify under 610452. A component test report is required. A knitted women's or girls' skirt is classified under 610453, but what if it is a knitted women's or girls' divided skirt? Divided skirts should be classified under 6104.59 (other materials) or the corresponding subheading, depending on the material. Divided skirts have a crotch, while skirts do not. How to fill in the brand type when declaring? Brand types include No Brand, Overseas Brand (OEM), Overseas Brand (Others), Domestic Brand, etc. Select according to the actual trade situation and fill in the specific brand name. How does the export preference status affect classification? The preference status does not affect classification but affects tariffs. It must be filled in truthfully according to free trade agreements, such as 'Export goods do not enjoy preferential tariffs in the final destination country' or 'Enjoy preferential tariffs'. If a skirt is knitted but has woven decorations, how should it be classified? According to the notes to the Tariff, if the decorative part does not constitute the essential character, it is still classified as knitted garments. If the decorative part constitutes the essential character, it may be classified as woven. How to inquire about the tariff rate for 610453? You can log on to the website of the General Administration of Customs of China or use the 'Import and Export Tariff' to inquire. Tariff rates may change, so the latest version shall prevail. You can also consult a customs broker or use customs classification advance rulings.