Chapter 62 covers garments and clothing accessories not knitted or crocheted, i.e., garments made of woven fabric. This chapter includes men's, women's and children's coats, suits, shirts, skirts, trousers, etc., but excludes knitted or crocheted garments (Chapter 61), as well as quilted articles and leather garments. The headings within the chapter are divided by gender, garment type and fabric material, making it a core chapter in customs classification involving woven garments. Heading 6204 specifically refers to women's suits, ensembles, jackets, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (excluding swimwear). Goods under this heading are all woven women's garments, further subdivided by specific style and fabric material. Skirts, as an independent style, are classified under this heading in separate subheadings according to different materials. Code 620452 is a six-digit subheading. The first two digits 62 represent Chapter 62: garments and clothing accessories, not knitted or crocheted. Digits 3-4, 04, represent Heading 6204: women's suits, ensembles, jackets, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (excluding swimwear). Digits 5-6, 52, represent Subheading 620452: women's or girls' skirts of cotton. Among these, the 5th digit 5 indicates the skirt category, and the 6th digit 2 indicates cotton. Therefore, this code precisely points to women's woven skirts of cotton, excluding dresses, divided skirts and other styles. The goods are women's woven skirts of cotton, which fall within the scope of Heading 6204, and the material is cotton, so they are classified under Subheading 620452. If they were knitted or crocheted skirts, they should be classified under Chapter 61 (e.g., 610452); if they were dresses, they should be classified under 620442 (dresses of cotton); if they were skirts of synthetic fibres, they would be classified under 620453. Therefore, according to the method of weaving, style and material, the goods are correctly classified under 620452.

Product Name: The Chinese and foreign language names of the declared goods should be specific and clear, such as 'women's skirts of cotton' rather than 'women's clothing'. Method of Weaving: Indicate whether it is woven, knitted or crocheted. This code corresponds to woven, and should be declared as 'woven'. Style: Specific style such as half-length skirt, long skirt, short skirt, etc., distinguished from dresses and divided skirts. Material Composition: Main fabric composition and content, such as '100% cotton' or 'cotton 60% polyester 40%'. Brand: Whether there is a brand, and if so, declare the brand name (Chinese or foreign language). Article Number: The product number of the manufacturer or exporter, used to identify the specific style. Gender: Clearly women's, distinguished from men's or unisex. Product Name: women's skirts of cotton; Method of Weaving: woven; Style: half-length skirt; Material Composition: 100% cotton; Brand: ABC; Article Number: W12345; Gender: women's. Mistakenly classifying knitted skirts under 620452, when they should actually be classified under Chapter 61. Mistakenly declaring dresses as skirts, resulting in incorrect subheading. Blended materials without indicating the ratio, affecting material classification.

The core basis for classification is the 'Import and Export Tariff' and the 'Harmonized Commodity Description and Coding System'. First determine whether it is knitted or crocheted; if so, classify under Chapter 61; if woven, classify under Chapter 62. Then determine the subheading based on gender (women's), style (skirt) and material (cotton). Heading 6204 explicitly includes women's skirts, and Subheading 620452 is for cotton. Therefore, women's woven skirts of cotton are classified under 620452. 610452 Women's knitted skirts of cotton: Different method of weaving: 610452 is knitted, 620452 is woven. 620442 Women's dresses of cotton: Different style: 620442 is dresses, 620452 is skirts (half-length skirts). 620453 Women's skirts of synthetic fibres: Different material: 620453 is synthetic fibres, 620452 is cotton. 620459 Women's skirts of other textile materials: Different material: 620459 is other textile materials (such as silk, wool, etc.), 620452 is cotton. Is it woven? Is it women's? Is it a skirt rather than a dress? Is the main material cotton? Have the brand and article number been accurately declared?

How to determine whether a women's skirt is classified under 620452 or 610452? The key is the method of weaving. If the skirt is woven (woven fabric), classify under 620452; if it is knitted or crocheted, classify under 610452. You can check the fabric structure; woven fabrics are usually non-elastic, while knitted fabrics have a loop structure. How to classify cotton blended skirts? According to the General Rules for the Interpretation of the HS, if cotton is blended with other fibres, classify according to the main material. If cotton content is the highest, still classify under 620452; if synthetic fibre content is the highest, classify under 620453. Accurate composition ratios must be provided. What is the difference in classification between dresses and skirts? A dress is a one-piece garment combining a top and a skirt, classified under 620442 (cotton); a skirt is a half-length skirt, only a lower garment, classified under 620452. When declaring, they must be accurately distinguished according to style. Is the brand required to be provided when declaring? Yes, according to customs regulations, products with a brand must declare the brand name. If there is no brand, declare 'no brand'. Brand information helps customs carry out intellectual property protection. If the skirt has a decorative belt, does it affect classification? Usually not, as long as the skirt itself is the main feature. However, if the belt constitutes the main value or can be used independently, it may need to be classified separately. It is recommended to consult a professional customs broker. What is the export tax rebate rate for 620452? The export tax rebate rate will be adjusted according to national policies. Please refer to the latest published export tax rebate rate database, or check through the electronic tax bureau. This code usually belongs to textiles, and the rebate rate needs to be specifically confirmed. How to declare cotton women's skirts sold via cross-border e-commerce? Cross-border e-commerce needs to declare according to customs requirements, providing information such as product name, material, style, etc. You can declare through the cross-border e-commerce customs clearance service platform using HS code 620452, and pay attention to the difference between personal items and goods declaration. For skirts classified under 620452, what points will customs inspection focus on? Customs will focus on whether the actual goods are consistent with the declaration, including material, style, brand, quantity, etc. Key checks include whether it is woven, whether it is a women's skirt, whether the cotton content is accurate, and whether there are infringing brands.