Viscose Maxi Dress from China
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 — China → United States
36%
Rate breakdown
9903.05.3112.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of China, as provided for in U.S. note 52 to this subchapter
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
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