Girls' Cotton Smocked Dress from Japan
Adorable smocked dress for girls featuring hand-smocked bodice on cotton batiste, puffed sleeves, and bouffant skirt with lace trim. HTS 6204.42.3060 for girls' woven cotton dresses, elastic shirring allowed as long as not knitted base. Perfect for holidays.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Smocking elastics under 2% don't trigger MMF shift; certify composition
• Avoid sets with matching bloomers to prevent ensemble rules
• Use child-safe fasteners; non-compliant risk recall