Girls' Corduroy Sundress with Smocking from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
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