Girls' Linen-Cotton Blend Sundress from Japan
A lightweight sundress for girls, crafted from cotton with 40% flax fibers, featuring a fitted bodice and flared skirt. Classified under HTS 6204.42.20.00 due to its status as a girls' dress made of cotton fabric exceeding 36% flax content. It is a made-up article, not knitted, fitting Chapter 62 definitions.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Include detailed invoices specifying exact flax percentage and total fiber breakdown to support 6204.42.20.00 classification
• Ensure dresses meet 'right over left' closure for women's/girls' designation per chapter notes
• Watch for size misinterpretation; garments over baby size (6209) must use this code, not 6204.42 for infants