Girls' Cotton Polka Dot Party Dress from Japan
An elegant party dress for girls made of soft cotton poplin with white polka dots on pastel background, featuring a sweetheart neckline, cap sleeves, and full tulle-lined skirt. HTS 6204.42.3060 covers this as a girls' woven cotton dress, adhering to chapter exclusions for non-knitted made-up articles. Youthful proportions and details confirm girls' category.
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
• Test for metal thread if embroidered; allowed but must declare to avoid undervaluation claims
• Separate shipments if mixed with boys' items to prevent unisex reclassification to girls'
• Retain mill certificates for cotton origin to counter transshipment fraud concerns