6104.49.90.10 - Subject to cotton restraints (336)

This HTS category, 6104.49.90.10, encompasses knitted or crocheted dresses for women and girls that are specifically subject to cotton restraints as indicated by the (336) notation. These garments are made from textile materials other than those specifically enumerated in preceding subheadings within 6104.49. The "other textile materials" designation signifies that these dresses are not primarily composed of specific fibers like wool or man-made fibers that have their own distinct restraint categories.

It is crucial to distinguish this category from its siblings. HTS code 6104.49.90.20 applies to dresses subject to wool restraints, while 6104.49.90.30 covers those subject to man-made fiber restraints. The present classification, 6104.49.90.10, is exclusively for cotton-based dresses that fall under the defined cotton restraint regime. The remaining sibling, 6104.49.90.60, serves as a residual category for dresses of other textile materials that do not fall under any specific restraint.

As a leaf node, this classification does not contain further subdivisions. Therefore, precise classification into 6104.49.90.10 hinges on verifying that the dress is knitted or crocheted, intended for women or girls, composed of textile materials other than specifically listed wool or man-made fibers, and importantly, is subject to the stipulated cotton restraints. The presence or absence of these specific restraints is a primary determinant for accurate classification at this granular level.