Viscose Maxi Dress from Canada
A floor-length women's dress constructed from viscose rayon, an artificial fiber, with spaghetti straps and a flowing silhouette for summer occasions. Classified in HTS 6204.44.40 as 'other' dresses of artificial fibers, distinguishing it from specialty types like industrial work dresses. Made-up from woven textile fabric per Chapter 62 notes.
Duty Rate — Canada → United States
26%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Obtain mill certificates proving artificial fiber content to support valuation and prevent reclassification during audit
• Comply with flammability standards (16 CFR 1610) for dresses; test samples before bulk import
• Watch for undervaluation penalties; use transaction value method with invoices matching production costs