6104.44 - Of artificial fibers:

This HTS category encompasses women's or girls' dresses that are knitted or crocheted and primarily composed of artificial fibers. These garments fall under the broader classification of women's or girls' suits, ensembles, and dresses, signifying that they are finished articles of apparel designed for women and girls. The defining characteristic for inclusion in this specific subcategory is the material content, specifically the use of artificial fibers as the primary component.

Distinguishing this category from its siblings, this subcategory specifically excludes dresses made predominantly of wool or fine animal hair (6104.41), cotton (6104.42), or synthetic fibers (6104.43). It also differs from dresses made of other textile materials (6104.49). The key differentiator is the explicit requirement for the fabric to be classified as an artificial fiber, which refers to manufactured fibers like rayon, modal, or lyocell.

Within this classification, further subdivisions exist to refine the classification based on composite materials. The subcategories break down dresses of artificial fibers based on the presence of other significant textile components. This allows for more precise classification when a dress, while primarily of artificial fibers, may also contain a notable percentage of other materials, such as wool or fine animal hair, necessitating a further breakdown as indicated by the existence of subcategories like 6104.44.10.00 and 6104.44.20.