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%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 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