6204.42.20.00 - Containing 36 percent or more by weight of flax fibers (336)

This HTS classification pertains to women's or girls' dresses that are specifically constructed with a significant flax fiber content. To fall under this category, the garment must contain 36 percent or more by weight of flax fibers. This includes a wide range of dresses intended for women and girls, excluding those that are knitted or crocheted.

Distinguishing this category from its sibling, 6204.42.30 (Other), is primarily the material composition. While both classify women's or girls' dresses of cotton, this specific subheading mandates a high flax fiber content as the defining characteristic. Therefore, if a dress is primarily cotton but also meets the minimum flax fiber requirement, it would be classified here rather than under the more general "Other" cotton dresses.

As this node is a leaf node, there are no further subcategories. Classification under 6204.42.20.00 is definitive once the material composition (36% or more flax by weight) and the type of garment (women's or girls' dress, not knitted or crocheted) are established. This ensures accurate tariff application based on the primary material of the dress.