Girls' Cotton Polka Dot Party Dress from Mexico
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 — Mexico → United States
18.4%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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