Acetate Sheath Dress from Japan
A tailored sheath dress of acetate (artificial fiber) with clean lines and knee length, ideal for office wear. Classified in HTS 6204.44.40 as other dresses not fitting specific subheadings. Woven construction aligns with Chapter 62 made-up articles.
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
• Conduct country-of-origin determinations using yarn-forward rules for preferential tariffs
• Maintain records of production chain for 5 years post-import for CBP verification
• Avoid classifying as skirts (6204.53) if inseam exceeds 28cm per inseam rule