Polyester Cocktail Dress from Japan
A fitted knee-length dress made from polyester fabric, featuring a V-neckline and A-line skirt, designed for formal evening wear. Classified under HTS 6204.49.5010 as a women's dress of other textile materials (polyester) subject to cotton restraints due to quota agreements on certain non-cotton textiles. Not knitted or crocheted, qualifying it for Chapter 62.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Verify fiber content via lab tests to confirm 'other textile materials' status and avoid reclassification to cotton headings
• Include commercial invoice detailing fabric composition and country of origin for quota verification under restraint (336)