Girls' Cotton Corduroy Shirt Dress from Japan
A button-front shirt dress in fine-wale cotton corduroy with roll-up sleeves, belt tie, and shirt collar, styled for school or play. Falls under HTS 6204.42.3020 for girls' corduroy cotton dresses, as it's a complete made-up article not meeting shirt/blouse pocket or waistband exclusions. Distinguishes from trousers or ensembles.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Confirm no pockets below waist or ribbed waistband per 6205/6206 notes to stay in dress heading
• Measure height suitability for girls' (not babies') and include size charts in documentation