Viscose Maxi Dress from Germany
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 — Germany → United States
16%
Rate breakdown
9903.05.380%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 10 percent, as provided for in U.S. note 52 to this subchapter
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