6104.49 - Of other textile materials:

This category, HTS 6104.49, encompasses knitted or crocheted dresses specifically for women or girls that are not made from wool, fine animal hair, cotton, synthetic fibers, or artificial fibers. These dresses fall under the broader classification of women's or girls' knitted or crocheted garments, but their material composition distinguishes them from the more specific sibling categories. For example, a dress made primarily of silk or silk waste would be classified here, whereas one predominantly of cotton would fall under 6104.42.00.

The distinction from sibling categories is crucial for accurate tariff application. While 6104.41.00 covers dresses of wool or fine animal hair, 6104.42.00 includes those of cotton, and 6104.43 and 6104.44 address synthetic and artificial fibers, respectively, this category serves as a catch-all for other textile materials. Therefore, it is essential to identify the predominant fiber content of the dress to ensure correct classification.

Within HTS 6104.49, further subdivision exists to refine classification based on specific material composition. Subcategory 6104.49.10.00 specifically addresses dresses containing 70 percent or more by weight of silk or silk waste. All other knitted or crocheted women's or girls' dresses made from textile materials not specified in other 6104.4x categories, and not meeting the silk criteria of 6104.49.10.00, will be classified under the residual subcategory 6104.49.90.