Girls' Smocked Shoulder Dress from Japan
Boho-style dress with smocked shoulders made of synthetic crepe polyester for girls, elastic cuffs. 6204.43.4040 classification for girls' synthetic dresses.
Duty Rate — Japan → United States
16%
Rate breakdown
9903.05.480%Section 301 (forced labor) — Japan (col1 rate ≥ 12.5 percent): MFN >= 12.5% → no additional duty
Import Tips
• Smocking doesn't change classification if woven base
• Avoid orthopedic features per exclusions