A knitted cotton dress pays 11.5% in the US; the same dress woven from cotton pays 8.4%, and a polyester one 16%. Knitted or woven comes first, then the fiber that weighs most.
US: USITC HTS Revision 22 (2026) · UK and EU checked 2026-11-04 · Covers dresses for women and girls, from T-shirt dresses to evening gowns and well-made costume dresses. Skirts, jumpsuits and dresses for babies up to 86 cm tall have their own headings.
Not sure which one fits? The questions below narrow it down to one code.
Pull the fabric on the diagonal: knit stretches and springs back, woven barely moves. A dress made of a knit part and a woven part is classified by the part that gives it its essential character, often the one that weighs most.
Go by the fiber that weighs most, as on the label. A 95% cotton, 5% elastane dress is cotton; a 65% polyester, 35% cotton dress is synthetic. Rayon and viscose are not synthetic for customs: they have their own subheading.
| Code | What it covers | US | UK | EU |
|---|---|---|---|---|
| 6104.42.00 | Dresses of cotton, knitted | 11.5% | 12% | 12% |
| 6104.43.20 | Dresses of synthetic fibers, knitted | 16% | 12% | 12% |
| 6104.44.20 | Dresses of artificial fibers, knitted | 14.9% | 12% | 12% |
| 6104.41.00 | Dresses of wool or fine animal hair, knitted | 13.6% | 12% | 12% |
| 6104.49 | Dresses of silk, linen or other fibers, knitted (two lines) | 0.9% – 5.6% | 12% | 12% |
| 6204.42.30 | Dresses of cotton, woven | 8.4% | 12% | 12% |
| 6204.43.40 | Dresses of synthetic fibers, woven | 16% | 12% | 12% |
| 6204.44.40 | Dresses of artificial fibers, woven | 16% | 12% | 12% |
| 6204.41.20 | Dresses of wool or fine animal hair, woven | 13.6% | 12% | 12% |
| 6204.49 | Dresses of silk, linen or other fibers, woven (two lines) | 6.9% | 12% | 12% |
General (MFN) duty rates. Lower rates may apply under trade agreements; extra duties may apply depending on the country of origin. UK and EU columns show the rate for the six-digit subheading.
| Product | Code | US | Why |
|---|---|---|---|
| Women's cotton jersey T-shirt dress | 6104.42.00.10 | 11.5% | Knitted cotton dress, women's line. |
| Girl's dress with a cotton-blend ponte knit bodice and a polyester chiffon skirt | 6104.42.00.20 | 11.5% | The knit bodice gives the essential character, so the dress is a knitted cotton girls' dress. Ruling N238685 |
| Women's polyester knit mermaid costume dress with sequin-like discs | 6104.43.20.10 | 16% | Durable and well made, so a dress of Chapter 61 rather than a festive article of 9505. Ruling N303002 |
| Girl's dress with a rayon knit bodice and a woven cotton skirt (58% of the weight) | 6204.42.30.40 | 8.4% | The woven cotton skirt gives the essential character; two or more colors in the yarns take the 30.40 suffix. Ruling N264213 |
| Women's 100% polyester woven chiffon dress | 6204.43.40.30 | 16% | Woven synthetic dress, women's line. Ruling N249094 |
| Women's 100% rayon woven caftan dress | 6204.44.40.10 | 16% | Rayon is an artificial fiber, not a synthetic one. Ruling N007568 |
| Women's 100% linen woven summer dress | 6204.49.50.60 | 6.9% | Flax is an "other" textile fiber for this heading. |
The bodice portion is constructed of 77% cotton, 19% polyester, 4% spandex knit ponte fabric with 100% polyester knit lining.. The essential character of the dress is imparted by the bodice fabric..
“The applicable subheading for Style SC228 will be 6104.42.0020.”
Item 50119 is a women’s dress constructed from 100 percent synthetic fabric.. The mermaid costume is neither flimsy nor lacking in durability..
“Such a costume is not classifiable in heading 9505. … Consequently the applicable subheading for item 50119 will be 6104.43.2010.”
The essential character of the dress is imparted by the woven cotton fabric which comprises 58 percent of the garment’s weight..
“The applicable subheading for Style PC15070010 will be 6204.42.3040.”
The outer garment is a woman’s dress constructed of 100% polyester woven fabric.. The inner garment is a woman’s sleeveless pull-on dress constructed of 100% polyester knitted fabric..
“The applicable subheading for the outer dress of style T16638A-0000 will be 6204.43.4030.”
is a woman’s caftan-style dress constructed from 100% rayon woven fabric and is loosefitting..
“The applicable subheading for style S07-21-156 will be 6204.44.4010.”
Quoted word for word from the U.S. Customs and Border Protection rulings database (CROSS). A ruling binds only the goods it describes, but shows how CBP reads these headings.
Knitted dresses are 6104.41 to 6104.49 and woven dresses 6204.41 to 6204.49, by main fiber. A woven cotton dress is 6204.42 and a woven polyester dress 6204.43.
No. Rayon, viscose, modal and lyocell are artificial fibers, made from wood pulp, and have their own subheadings: 6104.44 knitted and 6204.44 woven. Polyester and nylon are synthetic: 6104.43 and 6204.43.
By the component that gives the dress its essential character. CBP has classified such dresses by the woven skirt when it made up 58% of the weight, and by the knit bodice in another case.
They share the same eight-digit subheading and duty in the US; only the two-digit statistical suffix differs. Dresses for babies up to 86 cm tall go to 6111 or 6209.
Usually yes. CBP classifies well-made costume dresses as dresses in Chapter 61 or 62. Only flimsy costumes that lack durability go to 9505 as festive articles.