Women's Cotton-Linen Fit and Flare Dress from China
A fit-and-flare dress combining cotton and 38% flax fibers, ideal for office or events, with a nipped waist and full skirt. It qualifies for HTS 6204.42.20.00 as a non-knitted women's dress of cotton with high flax content. The material meets the 36% threshold for this specialized tariff line.
Duty Rate — China → United States
25.5%
Rate breakdown
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Use independent lab reports for fiber analysis; customs may test to confirm flax percentage
• Document that the dress is not part of an ensemble or suit set to avoid heading 6203/6204 suit provisions