HS Code for Dresses (United States (USITC HTS))
PRIMARY CLASSIFICATION RESULT (United States (USITC HTS))
The HS code for Dresses is 6204.42 (Dresses, Of cotton). The US MFN duty rate is 5.5%.
(rates range 5.5%–11.8% across national sub-lines)
[Official Source].
Women's woven dresses of cotton (6204.42); knitted dresses (6104.42).
Dresses (HS 6204.42) Import Duty & Tax by Country (2026)
| Country / Region | Customs Authority | MFN Duty Rate | Import Tax / VAT | Valuation Basis | Duty Schedule Link |
|---|---|---|---|---|---|
| United States | U.S. Customs and Border Protection | 5.5% | None (US has no federal VAT; state sales tax applies) | FOB Value (Export Port) | United States Tariff Line → |
| European Union | European Commission DG TAXUD | 12.00 % | 19%–25% Member State Import VAT | CIF Value (Cost + Freight + Insurance) | European Union Tariff Line → |
| United Kingdom | HM Revenue & Customs | 12.00 % | 20% Standard UK VAT (EAD / CDS) | CIF Value (Cost + Freight + Insurance) | United Kingdom Tariff Line → |
| Canada | Canada Border Services Agency | 18.00 % | 5% GST (+ 0%–10% PST/HST) | FOB Value (Export Port) | Canada Tariff Line → |
| Mexico | Servicio de Administración Tributaria | 30.00 % | 16% IVA (+ DTA processing fee) | CIF Value (Cost + Freight + Insurance) | Mexico Tariff Line → |
| China | General Administration of Customs China | 16.00 % | 13% Standard Import VAT (+ Consumption Tax) | CIF Value (Cost + Freight + Insurance) | China Tariff Line → |
| Japan | Japan Customs | 10% | 10% Japanese Consumption Tax (JCT) | CIF Value (Cost + Freight + Insurance) | Japan Tariff Line → |
| India | Central Board of Indirect Taxes and Customs | 20% or ₹116/piece | 18% IGST (+ 10% Social Welfare Surcharge) | CIF Value (+ Landing Charges) | India Tariff Line → |
| Australia | Australian Border Force | 5.00% | 10% Goods and Services Tax (GST) | FOB Value (Export Port) | Australia Tariff Line → |
| Germany | Bundeszollverwaltung | 12.00 % | 19% Einfuhrumsatzsteuer (EUSt) | CIF Value (Cost + Freight + Insurance) | Germany Tariff Line → |
Candidate Subheadings & Disambiguation Matrix
| HS Subheading | WCO Subheading Description | Disambiguation Rule / Notes | Action |
|---|---|---|---|
| 6204.42 | Dresses, Of cotton | Dresses, Of cotton | View 6204.42 → |
| 6104.42 | Dresses, Of cotton | Dresses, Of cotton | View 6104.42 → |
Official Primary Sources & Authority References
USITC HTS Database ↗
USITC official Harmonized Tariff Schedule for Dresses.
CBP CROSS Rulings ↗
CBP e-Rulings database for Dresses classification precedents.
WCO Nomenclature ↗
World Customs Organization international 6-digit Harmonized System standard.
Dresses Frequently Asked Questions (FAQ)
What is the official 6-digit HS code for Dresses?
The primary 6-digit Harmonized System (HS) code for Dresses is HS 6204.42 (Dresses, Of cotton).
What is the United States (USITC HTS) general import duty for Dresses?
Under the 2026 US Harmonized Tariff Schedule (HTS), representative MFN general duty rates for Dresses under HS 6204.42 are 5.5%.
Are there alternative candidate subheadings for Dresses?
Yes. Depending on state (green vs. roasted, decaffeinated vs. non-decaffeinated, raw vs. processed), alternative subheadings include 620442, 610442.
What mandatory import documents are required for Dresses?
Commercial Invoice, Packing List, Bill of Lading, and Partner Government Agency permits where applicable.
Does de minimis duty-free exemption apply to Dresses?
Eligible shipments enter duty-free under statutory destination thresholds.
How are merchandise processing and customs fees calculated for Dresses?
Import fees are assessed on entered customs value under destination regulations.
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