Girls' Corduroy Party Dress with Lace Trim from China
An elegant knee-length cotton corduroy dress with lace trim on sleeves and hem, scoop neckline, and back zipper closure for girls' special occasions. It qualifies for HTS 6204.42.3020 as a non-knitted girls' cotton corduroy dress, distinct from blouses or skirts per Chapter definitions. Accessories like lace do not alter the primary dress classification.
Duty Rate — China → United States
28.4%
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
• Document lace as trim only (<20% by weight) to maintain cotton dress classification; excess could trigger parts heading
• Use girls' closure convention (right-over-left) and note in invoice to affirm gender classification