HTS code for dresses (2026)

Most women's and girls' dresses fall under heading 6204.4x of the HTSUS, with the specific 10-digit line determined first by the chief fiber content of the outer shell fabric. The most common commercial line is 6204.43.40.30 (women's dress, synthetic fibers, other), carrying a general Column 1 rate of 16%. Cotton dresses use 6204.42.30.50 at 8.4%, and wool or fine animal hair dresses use 6204.41.20.10 at 13.6%.

The single attribute that most often shifts a dress to a different line is fiber content: a garment classified as synthetic that actually contains 36 percent or more by weight of wool or fine animal hair moves instead to 6204.43.30.10 at 14.9%, and a cotton dress containing 36 percent or more by weight of flax fibers moves to 6204.42.20.00 at 5.5%.

Candidate HTS lines for dresses

Chapter 99 duties and claims that attach to these lines today

Section 301 China

• 9903.88.15 Section 301 China, +7.5%, applies to 6204.43.40.30, 6204.42.30.50, 6204.44.40.10, 6204.41.20.10, 6204.49.50.50, 6204.43.40.40, 6204.42.30.60, 6204.44.40.20, 6204.41.20.20, 6204.43.30.10, 6204.42.20.00, 6204.41.10.00 9903.88.15 Explained: Section 301 China List 4, 7.5% Duty Rate

Each applicable Chapter 99 heading is reported as its own line beside the classification. Its duty is separate from the general rate above; most programs charge it on top, and a heading's own text says how it is assessed.

What decides the line

The first question in classification is whether the garment is a dress as opposed to another category covered by heading 6204 (suits, ensembles, jackets, skirts, trousers, etc.). A one-piece garment designed to cover the upper and lower body is a dress; if it is two separable pieces it may be an ensemble or suit instead.

Once identified as a dress, the classifier determines the chief weight fiber of the outer shell fabric: wool or fine animal hair goes to 6204.41 lines; cotton to 6204.42 lines; synthetic fibers to 6204.43 lines; artificial fibers to 6204.44 lines; and silk or other textile materials to 6204.49 lines. Blended fabrics are assigned by whichever single fiber predominates by weight.

Within each fiber group, secondary fiber thresholds matter: a synthetic-fiber dress containing 36 percent or more by weight of wool or fine animal hair leaves the standard 16% line at 6204.43.40 and enters 6204.43.30 at 14.9%. A cotton dress with 36 percent or more by weight of flax fibers moves from 6204.42.30 to 6204.42.20.00 at 5.5%. A wool-chief-weight dress with 30 percent or more by weight of silk or silk waste moves to 6204.41.10.00 at 7.2%.

Finally, the classifier confirms whether the item is women's or girls', and for cotton and synthetic lines, whether the fabric construction is corduroy or two or more colors in the warp and/or the filling, as those attributes each carry their own distinct 10-digit statistical suffix even though the duty rate is the same within the group.

Common mistakes

• Classifying a dress by its color or style rather than by the chief weight fiber of its outer shell fabric is incorrect; fiber content always drives the 6204.4x subheading selection.
• Reporting a women's dress under a girls' statistical suffix (or vice versa) misstates the quota category number shown in parentheses and can cause quota or visa problems even though the duty rate is identical within the group.
• Omitting the Chapter 99 provision 9903.88.15 for goods of Chinese origin is a filing error; this Section 301 provision adds +7.5% on top of the Column 1 general rate and must be reported as a separate line.
• Using a 6-digit HS subheading (such as 6204.43) as the entry classification is not sufficient for U.S. entries; the full 10-digit HTSUS number (such as 6204.43.40.30) is required.
• Classifying a dress made chiefly of synthetic fibers containing 36 percent or more by weight of wool or fine animal hair under 6204.43.40 at 16% is incorrect; the correct line is 6204.43.30.10 at 14.9%.

Frequently asked questions

What is the HTS code for a women's polyester dress imported from China?

The most common line is 6204.43.40.30 (women's dress, of synthetic fibers, other), with a general Column 1 rate of 16%. Because China is the country of origin, Chapter 99 provision 9903.88.15 (Section 301) applies and adds +7.5% on top of the 16%, reported as a separate line on the entry summary.

What is the HTS code for a women's cotton dress?

Most women's cotton dresses fall under 6204.42.30.50 at a general rate of 8.4%. If the cotton fabric contains 36 percent or more by weight of flax fibers, use 6204.42.20.00 at 5.5% instead. Corduroy cotton dresses for women use 6204.42.30.10, also at 8.4%.

Is there a different code for girls' dresses versus women's dresses?

Yes. The 10-digit statistical suffix distinguishes women's from girls' even when the Column 1 duty rate is the same. For example, women's other cotton dresses use 6204.42.30.50 and girls' use 6204.42.30.60, both at 8.4%. The suffix also determines the quota category number, shown in parentheses in the line description, so using the wrong suffix can affect quota accounting.

What does the Chapter 99 provision 9903.88.15 mean on a dress entry?

Provision 9903.88.15 is a Section 301 China tariff. When the country of origin is China, this heading must be reported as an additional line on the entry alongside the 6204 classification line. It adds +7.5% to the applicable general Column 1 rate; the two duties are separate and cumulative.

Do free-trade-agreement countries pay the general 16% rate on synthetic-fiber dresses?

No. Under the special rate column for 6204.43.40.30, goods qualifying under AU, BH, CL, CO, IL, JO, KR, MA, OM, P, PA, PE, S, or SG enter free of duty. The importer must meet the applicable rules of origin and claim the preference on the entry; confirm current qualification requirements in the HTSUS or with a licensed broker.

What HTS code covers a silk dress?

A women's or girls' dress made chiefly of silk falls under 6204.49.50.50 (of other textile materials, other, of silk, category 836) at a general rate of 6.9%. If the dress contains 70 percent or more by weight of silk or silk waste, confirm whether 6204.49.10.00, also at 6.9%, is the more precise line; that determination depends on the exact fiber percentages in the fabric.

Related products

• clothing and apparel
• shirts and blouses
• pants and trousers

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Lines from HTSUS 2026_revision_21; page built 2026-10-16; last changed 2026-10-16.