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女童冬装连衣裙

CN → US
HS Code Tariff Rate Origin Destination Doc
6104420020 29.0% CN US Official Doc
6204423050 25.9% CN US Official Doc
6204423060 25.9% CN US Official Doc

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AI Analysis

👗 Girls' Winter Cotton Dresses (Cotton Dresses for Girls)


🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Strategic Clearance Strategy for US Imports
📌 I. Product Definition & Classification: Do You Really Understand "Girls' Winter Dresses"?

Girls' cotton dresses, specifically designed for winter wear, are a high-volume textile category in international trade. While they appear simple, their classification depends heavily on the knitted vs. woven distinction and the specific composition. In the provided data, all items are classified under headings 6104 (Knitted/Crocheted) and 6204 (Woven/Non-knitted), both specifying Cotton material for Girls.

⚠️ Key Distinction Point:
- If the dress is knitted or crocheted → Classified under Chapter 61 (6104.42...)
- If the dress is woven (sewn from fabric) → Classified under Chapter 62 (6204.42...)
- Material Constraint: All listed codes specifically require Cotton content. Synthetic blends (e.g., Poly-Cotton) may fall under different subheadings not listed here.


📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)

HS Code Product Description Application Scenario Knitted/Woven Material
6104.42.00.20 Girls' Dresses, Knitted/Crocheted, Cotton Casual knit dresses, jersey fabric dresses Knitted 100% Cotton
6204.42.30.50 Girls' Dresses, Woven, Cotton Woven cotton dresses (sewn), poplin, twill Woven 100% Cotton
6204.42.30.60 Girls' Dresses, Woven, Cotton Woven cotton dresses (sewn), similar to above Woven 100% Cotton

🔍 Important Reminder:
- 6104 items are knitted/crocheted (stretched fabric).
- 6204 items are woven (non-stretched, stitched fabric).
- Although 6204.42.30.50 and 6204.42.30.60 have similar descriptions, they are distinct HS codes for customs valuation purposes. Ensure your invoice matches the exact code to avoid delays.


💰 III. 2026 Latest Tariff Rate Detailed Analysis (Including Additional Taxes & Policy Surcharges)

Applicable Country: United States (US)
Origin: China (CN)
Effective Date: Ongoing (Subject to current Trade Acts)

🎯 1. 6104.42.00.20 —— Girls' Knitted Cotton Dress

Item Content
Base Tariff Rate 11.5% (Ad Valorem)
Section 301 Additional Tariff +7.5% (List 3/4 Exclusions may apply, but standard is 7.5% or higher depending on specific list; data specifies 7.5%)
Section 122 Tariff +10% (Specific provision cited in data)
Total Tax Rate 29.0%
Tax Calculation CIF Value × 29.0%
De Minimis Eligibility No (Section 301 and Section 122 tariffs typically negate de minimis exemptions for direct shipments from China under current enforcement interpretations, or are explicitly denied in this dataset context)
Legal Basis Path HTSUS:6104.42.00.20USITC:Section 301Section 122

📌 Explanation:
- The 11.5% is the standard MFN (Most Favored Nation) base rate for knitted girls' cotton dresses.
- The 7.5% is part of the Section 301 tariffs (Trade Enactment Act), applied to many textile/apparel goods from China.
- The 10% is attributed to Section 122 (Trade Expansion Act of 1962, Section 122), which allows the President to adjust duties for up to 1 year if imports threaten to impair national security/economic interests.
- Total 29% is a significant burden on profit margins.


🎯 2. 6204.42.30.50 & 6204.42.30.60 —— Girls' Woven Cotton Dress

Item Content
Base Tariff Rate 8.4% (Ad Valorem)
Section 301 Additional Tariff +7.5%
Section 122 Tariff +10%
Total Tax Rate 25.9%
Tax Calculation CIF Value × 25.9%
De Minimis Eligibility No
Legal Basis Path HTSUS:6204.42.30.50/60USITC:Section 301Section 122

📌 Note:
- Woven dresses (6204) generally have a lower base rate (8.4%) compared to knitted ones (6104, 11.5%).
- However, both are hit with the same additional tariffs (7.5% + 10%).
- Savings: Choosing the correct woven classification (if applicable) can save 3.1% on the base rate, reducing total tax from 29.0% to 25.9%.


🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)

✅ 1. Preparation Checklist (Non-Negotiable)

Document Required? Explanation
Product Specification Sheet ✔️ Must specify: Knitted vs. Woven, Cotton Content % (e.g., "100% Cotton"), Age Group ("Girls"), Style (Dress).
Fabric Swatch/Photo ✔️ Customs may request physical proof to distinguish knitted from woven.
Commercial Invoice ✔️ Must clearly state: "Girls' Cotton Dress", Material: Cotton, HS Code.
Packing List ✔️ Detail items per box. Avoid mixing knitted and woven in one shipment if possible to simplify classification.
Origin Certificate ❌ (Optional) If claiming preferential treatment under other FTAs (not applicable for US-China here), but standard CO is good practice.

✅ 2. Declaration Tips (Key Mantras)

🔥 “Knit vs. Woven is Key, Cotton Content Must Be Clear, Section 122 Adds 10%, No De Minimis for China!”

Scenario Correct Declaration Wrong Action
Knitted Jersey Dress 6104.42.00.20 Misdeclare as woven (6204) → 8.4% base rate is wrong, leads to penalties.
Woven Poplin Dress 6204.42.30.50 or .60 Misdeclare as knitted (6104) → Higher base rate (11.5%) + classification error.
Polyester-Cotton Blend Not Listed Using these codes for non-100% cotton or blends → Misclassification, seizure risk.
De Minimis Shipments (< $800) Taxable Assuming $0 tax for small packages → High Risk! Section 301/122 tariffs often apply regardless of value.

✅ 3. Special Cases Handling

Scenario Handling Advice
Cotton Content < 100% If the dress contains elastane or synthetic blends, 6104.42 or 6204.42 may still apply if cotton is the principal fiber, but verify exact % thresholds.
Lined Dresses If lined with synthetic material, the classification depends on the outer fabric (Cotton). Ensure outer fabric is declared as Cotton.
Accessories Included If sold with hair clips or bows, they are typically considered "accessories" and included in the principal good's value. Do not split them unless they are significant standalone items.
Section 122 Expiry Section 122 measures are temporary (up to 1 year). Monitor for renewal or expiration. If expired, total tax drops to 19.0% (6104) or 15.9% (6204).

🌍 V. Global Market Comparison (2026 Latest)

Country/Region Recommended HS Code Tariff (China Origin) Certification Required Notes
🇺🇸 USA 6104.42.00.20 / 6204.42.30.xx 29.0% / 25.9% None (Textiles) High tariffs due to 301 + 122. No de minimis relief.
🇨🇳 China 6104.42.00.20 / 6204.42.30.xx 5% - 8% (Import) CCC (if applicable) Low import duty, but export duties may vary.
🇪🇺 EU 6104.42.00.20 / 6204.42.30.xx 12% - 14% CE (if functional), REACH No Section 301 equivalent, but high VAT.
🇨🇦 Canada 6104.42.00.20 / 6204.42.30.xx 17.5% (MFN) CBSA Compliance Similar to US but without Section 122.
🇬🇧 UK 6104.42.00.20 / 6204.42.30.xx 12% - 15% UKCA (if applicable) Post-Brexit tariffs, no US-style surcharges.

📌 Conclusion:
- USA is the most challenging market for these goods due to the combination of Base Tariff + Section 301 (7.5%) + Section 122 (10%).
- Total tax rates of 25.9% - 29.0% significantly impact pricing strategies.
- Consider supply chain diversification (e.g., sourcing from Vietnam, Bangladesh) to avoid US-specific surcharges, if feasible.


📌 VI. Common Mistakes & Pitfalls (Blood-Teaching Lessons)

Mistake 1: Assuming de minimis ($800) exemption applies to Section 301/122 tariffs.
👉 Consequence: Small parcels seized or taxed heavily upon entry. Rule: Section 301/122 generally apply even to de minimis shipments from China.

Mistake 2: Confusing "Knitted" and "Woven".
👉 Consequence: If you send a knitted dress but declare it as woven (6204), Customs may reject the declaration or audit, leading to back taxes + penalties.

Mistake 3: Ignoring Section 122.
👉 Consequence: Underpricing by 10%. Always check if Section 122 is currently active for textile/apparel imports.

Correct Practice:

“Girls' Cotton Dress, Knitted, 100% Cotton, Style No. XYZ, For Ages 2-12”


🎯 VII. Conclusion: Precise Classification, Cost Control, Smooth Clearance!

🎯 Remember the Mantra:

🔹 “Knit vs. Woven Determines Base Rate, Section 301 + 122 Add 17.5%, No De Minimis for China, Check Origin!”
🔹 “HS Code is Destiny, 3% Base Difference Saves Money, 17.5% Surcharges Kill Profit!”


📌 Pro Tip:

  • Verify Cotton Content: Ensure labels say "100% Cotton" if using these codes.
  • Monitor Policy Changes: Section 122 and Section 301 tariffs are subject to political changes.
  • Consult a Customs Broker: For high-volume shipments, request a Binding Ruling or Pre-Consultation with CBP.

📣 Immediate Action:

📞 Contact a Licensed Customs Broker + Provide Product Photos + Verify Cotton Content
🚀 Let your Girls' Dresses Clear Customs Smoothly, Maximize Profits, and Expand to the US Market!


Professional Clearance Starts with Accurate Classification!
💼 Every Penny of Tariff, Worth Calculating!

Customer Reviews

About HS Code Classification

The Harmonized System (HS) is an internationally standardized nomenclature developed by the World Customs Organization (WCO) to classify traded products. Over 200 countries use the HS system as the basis for customs tariffs, trade statistics, and import/export regulations.

Each HS code follows a hierarchical structure:

  • Chapter (2 digits) — Broad category of goods (e.g., Chapter 84: Machinery and Mechanical Appliances)
  • Heading (4 digits) — More specific grouping within the chapter
  • Subheading (6 digits) — Internationally standardized breakdown, used by all WCO member countries
  • National subdivisions (8-10 digits) — Country-specific extensions for further classification, such as US HTSUS 10-digit codes

Correct HS code classification is essential for smooth customs clearance, accurate duty payment, and compliance with trade regulations. Misclassification can lead to customs delays, overpayment of duties, or penalties.

When importing from CN to US, the applicable tariff rates may include:

  • Most-Favored-Nation (MFN) rate — The standard duty rate applied to WTO members
  • General rate — Applied to countries without trade agreements
  • Trade remedy duties — Additional tariffs such as Section 301 (anti-dumping), Section 232 (national security), or countervailing duties

The information provided on this page is for reference purposes only. For official classification, please consult with your local customs authority or a licensed customs broker.