棉质连衣裙
CN → US| HS Code | Tariff Rate | Origin | Destination | Doc |
|---|---|---|---|---|
| 6114200010 | 28.3% | CN | US | Official Doc |
| 6204423060 | 25.9% | CN | US | Official Doc |
| 6204423050 | 25.9% | CN | US | Official Doc |
| 6208192000 | 28.7% | CN | US | Official Doc |
| 6108910030 | 26.0% | CN | US | Official Doc |
AI Analysis
👗 Cotton Dresses (Textile & Apparel)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 I. Product Definition & Classification: Do You Really Understand "Cotton Dresses"?
"Cotton Dresses" are a staple in global apparel trade, falling primarily under Chapter 61 (Knitted or Crocheted) or Chapter 62 (Non-Knitted/Non-Crocheted). The classification hinges on three critical factors: 1. Fabric Structure: Knitted (61) vs. Woven (62). 2. Gender & Age: Women’s/Girls’ (6204/6208) vs. Men’s/Boys’ (6203). 3. Specific Garment Type: Dress (6204.42), Slip/Petticoat (6208.19/6108.91).
⚠️ Critical Distinction Point:
- If the item is a standard dress (one-piece garment covering the upper and lower body) → Likely 6204.42.30 (Woven) or 6104.43 (Knitted).
- If the item is a slip/petticoat (undergarment or layering piece) → Likely 6208.19.20 or 6108.91.00.
- Note: The provided data specifically highlights "Girls' Cotton Dresses" and "Women's Cotton Slips." We will focus on these specific classifications based on the<DATA>provided.
📦 II. HS Code Classification Details (Based on Provided Data)
The following HS Codes are derived strictly from the provided JSON data. Note that the tax rates include Base Tariff, Section 301 (Retaliatory) Tariff, and Section 122 Tariff.
| HS Code | Product Description | Source Summary | Gender/Age | Fabric/Structure |
|---|---|---|---|---|
6204.42.30.60 |
Cotton Girls' Dress | "Cotton girls' dress, cotton material and girls' dress form and use are fully consistent." | Girls | Cotton (Woven implied by Ch. 62) |
6204.42.30.50 |
Cotton Girls' Dress | "Cotton girls' dress, cotton meets material requirements, girls' dress meets form and use requirements." | Girls | Cotton (Woven implied by Ch. 62) |
6114.20.00.10 |
Knitted/Crocheted Dress | "Dresses belong to the clothing category, preliminarily judged as knitted or crocheted apparel." | Unspecified | Knitted/Crocheted (Ch. 61) |
6208.19.20.00 |
Women's Cotton Slip | "Women's cotton slip, women's corresponds to use, cotton corresponds to material, slip corresponds to form, fully consistent." | Women | Cotton (Woven) |
6108.91.00.30 |
Women's Cotton Slip | "Women's cotton slip, includes material cotton, use slip, and target women's, consistent with classification explanation." | Women | Cotton (Knitted/Crocheted) |
🔍 Key Insight:
- Ch. 62 (6204/6208) indicates Woven fabrics. This is the most common for standard dresses and slips.
- Ch. 61 (6114/6108) indicates Knitted/Crocheted fabrics (e.g., jersey, tricot).
- Ch. 6114.20 is a residual category for "Other knitted/crocheted garments," often used when no specific subheading fits, hence the slightly higher tax burden in this specific dataset.
💰 III. 2026 Latest Tariff Rate Breakdown (Including Surcharges)
✅ Applicable Market: United States (US)
✅ Country of Origin: China (CN)
✅ Effective Date: Current rates reflect Section 301, Section 122, and Base Tariffs.
🎯 1. Girls' Cotton Dresses (6204.42.30.60 / 6204.42.30.50)
| Item | Content |
|---|---|
| Base Tariff | 8.4% |
| Section 301 Tariff | +7.5% |
| Section 122 Tariff | +10% |
| Total Effective Tax Rate | 25.9% |
| Tax Calculation | CIF Value × 25.9% |
| De Minimis Eligibility | ❌ No (Section 122 and 301 tariffs generally negate de minimis benefits for China-origin goods) |
| Legal Basis Path | HTSUS:6204.42.30 → Note: 8.4% Base + USITC Footnote 301 (7.5%) + USITC Footnote 122 (10%) |
📌 Explanation:
- Section 122 Tariff (10%): A specific punitive tariff often applied to certain textile/apparel categories from China.
- Section 301 Tariff (7.5%): Retaliatory tariff on Chinese goods.
- Total (25.9%): This is a high tariff rate. Importers must carefully calculate landed costs.
- Why two codes for Girls' Dresses?6204.42.30.60and50likely represent slight variations in specific fabric weight, design, or minor sub-classifications within the "Cotton Girls' Dress" heading, but they share the same tax structure.
🎯 2. Women's Cotton Slips (6208.19.20.00 & 6108.91.00.30)
A. Woven Women's Cotton Slip (6208.19.20.00)
| Item | Content |
|---|---|
| Base Tariff | 11.2% |
| Section 301 Tariff | +7.5% |
| Section 122 Tariff | +10% |
| Total Effective Tax Rate | 28.7% |
| Tax Calculation | CIF Value × 28.7% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | HTSUS:6208.19.20 → Note: 11.2% Base + Section 301 (7.5%) + Section 122 (10%) |
B. Knitted Women's Cotton Slip (6108.91.00.30)
| Item | Content |
|---|---|
| Base Tariff | 8.5% |
| Section 301 Tariff | +7.5% |
| Section 122 Tariff | +10% |
| Total Effective Tax Rate | 26.0% |
| Tax Calculation | CIF Value × 26.0% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | HTSUS:6108.91.00 → Note: 8.5% Base + Section 301 (7.5%) + Section 122 (10%) |
📌 Explanation:
- Slips vs. Dresses: Slips are often taxed differently due to their classification as "underwear" or "other articles."
- Woven vs. Knitted: Interestingly, the Woven Slip (6208) has a higher base tariff (11.2%) than the Knitted Slip (6108, 8.5%), resulting in a higher total rate (28.7% vs. 26.0%).
- Section 122 Impact: Applies uniformly at 10%, significantly increasing the cost of all textile imports from China.
🎯 3. General Knitted/Crocheted Dress (6114.20.00.10)
| Item | Content |
|---|---|
| Base Tariff | 10.8% |
| Section 301 Tariff | +7.5% |
| Section 122 Tariff | +10% |
| Total Effective Tax Rate | 28.3% |
| Tax Calculation | CIF Value × 28.3% |
| De Minimis Eligibility | ❌ No |
| Legal Basis Path | HTSUS:6114.20.00 → Note: 10.8% Base + Section 301 (7.5%) + Section 122 (10%) |
📌 Explanation:
- Higher Base Tariff: At 10.8%, this code has the highest base tariff among the listed options.
- Residual Category:6114.20is for "Other knitted or crocheted garments." If your dress doesn't fit specific subheadings, it falls here, but you pay a premium.
- Total Rate (28.3%): Slightly lower than the woven slip (28.7%) but higher than the girls' dresses (25.9%).
🛠️ IV. Customs Clearance Practical Advice (Avoiding Pitfalls)
✅ 1. Documentation Checklist (Essential)
| Document | Mandatory? | Description |
|---|---|---|
| ✅ Commercial Invoice | ✔️ | Must clearly state: "Cotton Girls' Dress" or "Women's Cotton Slip," HS Code, CIF Value. |
| ✅ Packing List | ✔️ | Detail dimensions, weight, and quantity. Ensure consistency with invoice. |
| ✅ Product Specifications | ✔️ | Fabric Composition (e.g., 100% Cotton), Structure (Woven vs. Knitted), Intended Use (Dress vs. Slip). |
| ✅ Labeling Photos | ✔️ | Show care labels, fiber content, and country of origin (Made in China). |
| ✅ Certificate of Origin (CO) | ✔️ | Confirm Chinese origin to apply correct Section 301/122 rates. |
| ✅ Test Reports | ✔️ | Optional but recommended: Fiber content test, safety standards (CPSIA for children's clothing). |
✅ 2. Classification Tips (Key Mnemonics)
🔥 “Woven Dress 62, Knitted Dress 61; Slip vs. Dress, Check the Cut; Section 122 Adds 10%, Think Twice Before You Ship!”
| Scenario | Correct Classification | Risk of Misclassification |
|---|---|---|
| Cotton Girls' Dress | 6204.42.30.60 / .50 |
Low risk if clearly a dress. |
| Cotton Women's Dress | 6114.20.00.10 (if knitted) |
High risk if misclassified as slip. |
| Women's Cotton Slip | 6208.19.20.00 (Woven) or 6108.91.00.30 (Knitted) |
High Risk: If labeled as "Dress" but is a slip, or vice versa. |
| Knitted Garment | 6114.20.00.10 |
If it’s a specific item (e.g., nightgown), other codes might apply, but this is the fallback. |
📌 Warning:
- Do NOT label a "Slip" as a "Dress" to avoid higher taxes. Customs may inspect and reclassify, leading to penalties and delays.
- Do NOT ignore Section 122. It adds a flat 10% on top of everything.
✅ 3. Special Handling
| Situation | Recommendation |
|---|---|
| Children’s Clothing | Ensure compliance with CPSIA (Consumer Product Safety Improvement Act). Labels must include age grading and safety warnings. |
| Mixed Fabrics | If the dress is 50% Cotton, 50% Polyester, it may not qualify for "Cotton" HS codes. Re-classify accordingly. |
| Samples | Even samples are subject to duty. Declare accurately. |
| Returns/Defects | Provide proof of defects to potentially claim duty drawbacks, though Section 122/301 may limit this. |
🌍 V. Global Market Comparison (2026)
| Country/Region | Recommended HS Code | Base Tariff | Surcharges | Total Rate (China Origin) | Notes |
|---|---|---|---|---|---|
| 🇺🇸 USA | 6204.42.30.60 |
8.4% | +17.5% (301+122) | 25.9% | Section 122 is critical |
| 🇺🇸 USA | 6208.19.20.00 |
11.2% | +17.5% | 28.7% | Higher base for woven slips |
| 🇪🇺 EU | 6204.42 |
~12% | None | ~12% | No Section 122/301 |
| 🇨🇳 China | 6204.42 |
~8-12% | None | ~8-12% | Exporting from China |
| 🇬🇧 UK | 6204.42 |
~12% | None | ~12% | Post-Brexit tariff alignment |
📌 Conclusion:
- USA is the most expensive market due to Section 301 and Section 122 tariffs.
- EU and other markets do not have these punitive tariffs, making them more cost-effective for cotton apparel.
- Supply Chain Strategy: Consider transshipping through a third country (e.g., Vietnam, Mexico) if possible, though "substantial transformation" rules apply.
📌 VI. Common Errors & Pitfalls (Blood Lessons)
❌ Error 1: Calling a "Slip" a "Dress" to avoid higher taxes.
👉 Consequence: Customs inspection reveals true nature → Reclassification + Penalties + Delay.
❌ Error 2: Ignoring Section 122 Tariff (10%).
👉 Consequence: Underpayment of duties → Audit + Back Taxes + Interest.
❌ Error 3: Misidentifying Knitted vs. Woven.
👉 Consequence: Wrong HS Code (61 vs. 62) → Incorrect Duty Rate.
❌ Error 4: Using "Textile" as a generic description.
👉 Consequence: Customs rejects declaration → Hold up at border.
✅ Correct Action:
“Women’s Cotton Woven Slip, 100% Cotton, Elastic Waist, Model XYZ, HS 6208.19.20.00”
🎯 VII. Conclusion: Precision Classification, Cost Control!
🎯 Remember the Mantra:
🔹 “Slip vs. Dress, Check the Cut; Knitted vs. Woven, Check the Feel; Section 122 Adds 10%, Plan Ahead or Pay the Price!”
🔹 “HS Code is Destiny, 17.5% Surcharge is Heavy, Accuracy Saves Thousands!”
📌 Pro Tip:
If your products are originating from Vietnam, Thailand, or Indonesia, you may avoid Section 301 and potentially Section 122 (check latest FTAs).
Recommend Advance Ruling from CBP if unsure about classification.
📣 Immediate Action:
📞 Consult a licensed customs broker + Provide Product Photos + Apply for CBP Ruling
🚀 Ensure your cotton dresses and slips clear customs smoothly, reduce costs, and maximize profit!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every Penny of Tariff Matters in the Apparel Trade!
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.