Girls' Corduroy Sundress with Smocking from Canada
A lightweight cotton corduroy sundress with elastic smocking at the bodice, spaghetti straps, and a flared skirt, perfect for casual wear. Classified under HTS 6204.42.3020 as a made-up girls' dress of corduroy cotton, excluding swimwear and knitted fabrics per Chapter 62 notes. The distinctive corduroy ribbing qualifies it for this specific subheading.
Duty Rate — Canada → United States
18.4%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Import Tips
• Include lab test reports confirming cotton content over 70% to prevent reclassification as man-made fiber blends
• Label clearly as 'girls'' with age-appropriate sizing; pitfall is adult petite sizes mistaken for girls'
• Declare as single dress unit, not ensemble, to avoid scrutiny under suit/ensemble definitions