CN code 620452 covers women's and girls' skirts and divided skirts of cotton, other than knitted or crocheted. Cotton skirts form a popular segment of casual and summer wear. Classification requires cotton to be the predominant fiber by weight. Skirts from cotton-elastane blends where cotton predominates are classified under this code. The heading covers skirts of various lengths and cuts - straight, flared, pencil, pleated. The product must be woven - knitted cotton skirts are classified under Chapter 61.

Cotton skirts are subject to labeling requirements of Regulation (EU) No 1007/2011. REACH requirements apply to reactive dyes, formaldehyde, and nickel in metal components. Denim skirts are subject to the same requirements. The GPSR requires traceability and risk assessment. Girls' skirts face stricter mechanical safety requirements.

Cotton skirts imported into the EU originate from Bangladesh, China, India, and Turkey. Bangladesh benefits from EBA preferences. Origin rules require double transformation. Customs documentation must describe the product as a skirt with fiber composition. Customs authorities may verify fiber content.

Cotton skirts under CN 6204 52 include both denim (jeans) skirts and lighter skirts of cotton canvas, sateen or poplin. Denim skirts represent the dominant import segment in this subheading, particularly from Asian manufacturing countries. Denim is classified as a cotton fabric regardless of its characteristic twill weave. Imports require labelling compliant with EU Regulation 1007/2011 on textile fibre names, with full fibre composition in the destination country language.