HS Code for Dress
Dresses are classified under two primary HTS headings: 6204 for woven (not knitted) women's and girls' dresses, and 6104 for knitted or crocheted dresses. The HS code for a dress depends on whether it is knitted or woven and on the fiber composition of the fabric. Duty rates range from as low as 0.9% for knitted silk dresses to 16% for synthetic fiber dresses, with cotton dresses falling in the middle at 8.4% (woven) or 11.5% (knitted).
| HTS Code | Description | Duty Rate |
|---|---|---|
| 6204.42.30.10 | Women's woven dresses, of cotton Woven cotton, women's | 8.4% |
| 6204.43.40.10 | Women's woven dresses, of synthetic fibers Woven synthetic fibers, women's | 16% |
| 6204.44.40.10 | Women's woven dresses, of artificial fibers Woven artificial fibers (rayon, viscose), women's | 16% |
| 6204.41.20.10 | Women's woven dresses, of wool or fine animal hair Woven wool or fine animal hair, women's | 13.6% |
| 6204.49.10.00 | Women's woven dresses, containing 70% or more by weight of silk or silk waste Woven silk (70%+ by weight), women's | 6.9% |
| 6104.42.00.10 | Women's knitted or crocheted dresses, of cotton Knitted cotton, women's | 11.5% |
| 6104.43.20.10 | Women's knitted or crocheted dresses, of synthetic fibers Knitted synthetic fibers, women's | 16% |
| 6104.44.20.10 | Women's knitted or crocheted dresses, of artificial fibers Knitted artificial fibers (rayon, viscose), women's | 14.9% |
| 6104.41.00.10 | Women's knitted or crocheted dresses, of wool or fine animal hair Knitted wool or fine animal hair, women's | 13.6% |
| 6104.49.10.00 | Women's knitted or crocheted dresses, containing 70% or more by weight of silk or silk waste Knitted silk (70%+ by weight), women's | 0.9% |
Dress classification under the US Harmonized Tariff Schedule begins with one fundamental question: is the garment knitted/crocheted or woven? This distinction determines whether the dress falls under Chapter 61 (knitted or crocheted apparel) or Chapter 62 (woven apparel). Knitted dresses use heading 6104, while woven dresses use heading 6204.
Within each heading, dresses are classified by their predominant fiber content. The HTS breaks down dress codes into five fiber categories: wool or fine animal hair (6104.41/6204.41), cotton (6104.42/6204.42), synthetic fibers such as polyester or nylon (6104.43/6204.43), artificial fibers such as rayon or viscose (6104.44/6204.44), and other textile materials including silk (6104.49/6204.49).
The fiber classification follows the standard textile rule: the fiber present in the greatest weight percentage determines the subheading. For example, a dress that is 55% polyester and 45% cotton is classified as synthetic fiber. Special rules apply when wool content reaches certain thresholds -- synthetic fiber dresses containing 23% or more wool by weight may be classified differently, with rates of 14.9% instead of the standard 16%.
Gowns, including formal evening gowns, cocktail dresses, and prom dresses, follow the same classification rules as dresses. There is no separate HTS provision for gowns -- they are classified by the same knitted/woven and fiber criteria as any other dress.
Girls' dresses use the same headings as women's dresses (6104.4x and 6204.4x) but have separate statistical suffixes (e.g., 6204.42.30.20 for girls' versus 6204.42.30.10 for women's). The duty rate is the same regardless of whether the dress is for women or girls.
Duty rates for dresses vary by construction and material. Woven cotton dresses carry an 8.4% rate, while woven synthetic and artificial fiber dresses are assessed at 16%. Woven wool dresses face a 13.6% rate, and woven silk dresses (70%+ silk) are 6.9%. Knitted dresses follow a similar pattern but at slightly different rates: cotton at 11.5%, synthetic at 16%, artificial fibers at 14.9%, wool at 13.6%, and silk at just 0.9%. Free trade agreement preferences may reduce or eliminate these duties for qualifying originating goods.