6104.42.00.20 - Girls' (336)

This HTS classification covers knitted or crocheted dresses specifically designed for girls. These garments are characterized by their construction from cotton or cotton blends, making them suitable for various applications and weather conditions. The "Girls'" designation is a crucial differentiator, indicating that the sizing, styling, and intended wearers are for individuals within a younger age demographic, as opposed to adult women.

At this level, the primary distinction is between garments for "Women's" and "Girls'". While both fall under knitted or crocheted dresses of cotton, the sub-classification clearly separates them based on the target demographic. This ensures accurate tariff application and statistical tracking according to the intended recipient of the apparel.

As this is a leaf node in the HTS, there are no further subcategories. Therefore, classification under 6104.42.00.20 is final for knitted or crocheted cotton dresses explicitly made for girls. Importers should ensure that the garment's construction (knitted or crocheted), material (cotton), style (dress), and intended wearer (girl) all align with this description to ensure correct classification.