6104.42.00 - Of cotton

This HTS category, 6104.42.00, specifically classifies knitted or crocheted dresses made from cotton. It encompasses a wide range of dresses for women and girls that are constructed from cotton fibers, whether woven or knitted. The focus is on finished garments designed to be worn as dresses, excluding other apparel items even if made from the same material.

This classification is distinguished from its siblings by the primary textile material used. Unlike 6104.41.00, which covers dresses of wool or fine animal hair, or 6104.43 and 6104.44, which pertain to synthetic and artificial fibers respectively, this code is exclusively for cotton. Dresses made from a blend of materials where cotton is not the predominant fiber would be classified elsewhere.

Within this category, further subdivisions exist to distinguish between dresses intended for women and those intended for girls, indicated by the .10 and .20 sub-codes respectively. This distinction is crucial for tariff and statistical purposes, reflecting different market segments and potentially varying trade regulations.