HS Code for Cotton knit dress

The HS code 6104.42 is assigned to women's or girls' dresses made of knitted or crocheted cotton. Chapter 61 of the Harmonized System is exclusively for knitted apparel. Heading 6104 includes a wide range of women's garments, such as suits, ensembles, jackets, blazers, and dresses. In the context of the HS, a dress is defined as a garment designed to cover the body from the shoulders, typically extending to the knees or lower, and which can be worn without another garment on the lower half of the body. For classification under 6104.42, the dress must be constructed from knitted cotton fabric, which includes jersey, rib-knit, or interlock structures. The classification process involves a two-step verification: first, confirming the fiber content is predominantly cotton by weight, and second, ensuring the construction method is knitting rather than weaving. This code specifically excludes woven dresses, which are classified in Chapter 62 (specifically 6204.42), and dresses made from synthetic fibers (6104.43) or other materials like wool or silk. The presence of linings or decorative trims does not usually change the classification, provided the main body of the garment is knitted cotton. This precise categorization allows for the monitoring of textile trade flows based on material and construction.

Products Included

• Cotton jersey dresses
• Knitted cotton sundresses
• Cotton sweater dresses
• Knitted cotton maxi dresses
• Knitted cotton shift dresses

Common Misclassification

This code is often confused with 6204.42, which is for woven cotton dresses. It is also confused with 6104.52, which covers cotton skirts. A dress must cover the upper body, whereas a skirt only covers the lower body. Synthetic knit dresses fall under 6104.43.

FAQ

What is the HS code for cotton knit dress?

The HS code for women's or girls' knitted cotton dresses is 6104.42.

What defines a dress versus a skirt in the HS?

A dress is a single garment covering both the upper and lower body, while a skirt (6104.52) covers only the lower body from the waist down.