6204.42 - Of cotton:

This HTS category, 6204.42, specifically classifies women's or girls' dresses that are predominantly made of cotton. This encompasses a wide range of cotton dresses, from casual daywear to more formal attire, provided they meet the material composition requirement. The classification is situated within the broader chapter for non-knitted or crocheted apparel, meaning the construction of the dress is not a knitted fabric.

Distinguishing 6204.42 from its siblings is crucial for accurate classification. While all fall under the umbrella of women's or girls' dresses (6204.4), the defining factor here is the primary textile material. This category is exclusively for cotton dresses, differentiating them from those made of wool or fine animal hair (6204.41), synthetic fibers (6204.43), artificial fibers (6204.44), or other textile materials (6204.49). The selection of the correct sibling depends solely on identifying the main fiber content of the garment.

Within the 6204.42 category, two primary subcategories exist to further refine the classification. The first subcategory, 6204.42.10.00, is reserved for certified hand-loomed and folklore products, which often carry specific trade benefits or origin documentation requirements. All other cotton dresses that do not meet these specific criteria fall under the "Other" designation, representing the general classification for the vast majority of cotton dresses within this code.