Chapter 61 covers knitted or crocheted garments and clothing accessories, including various types of knitted coats, suits, shirts, skirts, trousers, etc. It is distinguished from Chapter 62 non-knitted garments, with the core difference being the method of construction. Goods in this chapter typically have elastic and soft characteristics, suitable for daily wear, sports and leisure scenarios. Headings within the chapter are subdivided by garment type, such as 6101 men's overcoats, 6102 women's overcoats, 6103 men's suits, 6104 women's suits, etc. Skirts are mainly classified under 6104. Heading 6104 covers knitted or crocheted women's suits, ensembles, jackets, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (excluding swimwear). Skirts include separate skirts, dresses, etc., but note that knitted dresses are classified under 6104.4, while knitted separate skirts are classified under 6104.5. Goods under this heading must satisfy the knitted or crocheted construction and be for women's wear, with materials that may be cotton, man-made fibres, wool, silk, and other textile materials. Code 610459 is a six-digit subheading: the first 2 digits '61' represent Chapter 61, i.e., knitted or crocheted garments and clothing accessories; digits 3-4 '04' represent heading 6104, specifically knitted or crocheted women's suits, ensembles, jackets, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts; digits 5-6 '59' represent subheading 6104.59, i.e., knitted women's skirts of other textile materials. Wherein '5' indicates skirts, and '9' indicates other textile materials (excluding cotton, man-made fibres, wool and other already-named materials). Therefore, this code applies to knitted women's skirts made of textile materials other than cotton, man-made fibres, wool, fine animal hair, etc. (such as silk, flax, regenerated fibres, etc.). The goods are knitted women's skirts, and the material is other textile materials (not cotton, man-made fibres, wool, etc.), therefore classified under 6104.59. If made of cotton, it would be classified under 6104.52; if made of man-made fibres, under 6104.53; if made of wool or fine animal hair, under 6104.51; if made of silk, under 6104.59? Note: silk also belongs to other textile materials, so it is classified under 6104.59. If non-knitted, it would be classified under Chapter 62. If it were a dress, it would be classified under 6104.4. Therefore, all four conditions must be simultaneously satisfied: knitted, women's, skirt, other textile materials.

Product Name: The Chinese and foreign language names of the declared goods, which should accurately reflect the product attributes, such as 'knitted women's skirt'. Method of Construction: Must indicate knitted or crocheted to distinguish from woven. Brand Type: Fill in no brand, domestic independent brand, domestically acquired brand, foreign brand (OEM production), foreign brand (other), etc. Material Composition: List the types and percentage content of textile materials, such as '100% linen' or '70% viscose 30% polyester'. Style: Specify the specific style of the skirt, such as separate skirt, dress, etc. Applicable Gender: Clearly indicate women's. Article Number: The product number designated by the manufacturer or exporter. Product Name: Knitted women's separate skirt; Method of Construction: Knitted; Brand Type: No brand; Material Composition: 100% linen; Style: Separate skirt; Applicable Gender: Women's; Article Number: SK2024-01. Incorrectly classifying knitted women's skirts under 6104.52 (cotton) or 6104.53 (man-made fibres), failing to note that the material is other textile materials. Ignoring the 'knitted' condition, classifying woven skirts under this chapter. Failing to distinguish between dresses and separate skirts; dresses should be classified under 6104.4.

The core basis for classification is: 1) Method of construction is knitted or crocheted; 2) Gender is women's; 3) Garment type is skirt (not dress); 4) Material is textile materials other than cotton, man-made fibres, wool or fine animal hair. Reference should be made to the 'Import and Export Tariff' and the 'Explanatory Notes to the Harmonized System' for the definition of 'other textile materials', which typically includes silk, flax, regenerated fibres, synthetic fibres (but man-made fibres are separately listed), etc. 610452 Knitted women's skirts of cotton: Material is cotton, whereas 610459 is other textile materials. 610453 Knitted women's skirts of man-made fibres: Material is man-made fibres, whereas 610459 excludes man-made fibres. 610451 Knitted women's skirts of wool or fine animal hair: Material is wool or fine animal hair, whereas 610459 is other textile materials. 610444 Knitted women's dresses of other textile materials: The goods are dresses, whereas 610459 is skirts (separate skirts). 620459 Non-knitted women's skirts of other textile materials: Method of construction is woven, whereas 610459 is knitted. Is it knitted or crocheted? Is it for women? Is it a skirt (not a dress)? Is the material other textile materials (not cotton, man-made fibres, wool, etc.)? Has swimwear been excluded?

How to determine whether a skirt falls under HS code 610459? All of the following must be satisfied simultaneously: 1) Knitted or crocheted; 2) Women's; 3) Skirt (separate skirt, not dress); 4) Material is other textile materials (such as silk, flax, regenerated fibres, etc., but excluding cotton, man-made fibres, wool). If any condition is not met, it is classified under another code. What is the difference between 610459 and 610444? 610459 is knitted women's skirts (separate skirts), and 610444 is knitted women's dresses. The main difference lies in the style: a dress is a one-piece garment covering the upper and lower body, while a skirt is a separate lower garment. The style must be clearly declared. If the skirt is blended, how to determine the material? According to the General Rules for the Interpretation of the Import and Export Tariff, blended materials are classified according to the single textile material with the greatest weight. If the greatest weight is other textile materials (not cotton, man-made fibres, wool), it is classified under 610459. Can knitted women's skirts be classified under 6104.59? Yes, but the material must be other textile materials. If made of cotton, it is classified under 6104.52; if made of man-made fibres, under 6104.53; if made of wool, under 6104.51. What elements need attention during declaration? Key declarations: Product name, method of construction, brand type, material composition, style, applicable gender. Ensure 'knitted' and 'other textile materials' are clearly stated, avoiding incorrect declaration as woven or cotton. How to inquire about the import tariff rate for 610459? It can be inquired through the official website of the General Administration of Customs, China International Trade Single Window, or the Import and Export Tariff. Tariff rates may vary due to origin, trade agreements, etc., and the latest published rates should be used. If the skirt is knitted but made of man-made fibres, which code should it be classified under? It should be classified under 6104.53 (knitted women's skirts of man-made fibres), not 6104.59. What are the considerations for cross-border e-commerce retail export of goods under this code? Ensure the declaration information is accurate, especially the material and method of construction. HS codes may differ between countries; the destination country's code should be confirmed before export. Also pay attention to rules of origin and tariff preferences.