6204.42.30 - Other

This HTS category, 6204.42.30, specifically covers women's or girls' dresses made of cotton. Within the broader classification of cotton dresses (6204.42), this subcategory acts as a residual, encompassing those dresses not specifically accounted for by other, more detailed descriptions. The key criterion for inclusion here is that the dress is primarily composed of cotton and does not fit into any more narrowly defined subheadings.

This classification distinguishes itself from its sibling category, 6204.42.20.00, which is designated for cotton dresses that contain 36 percent or more by weight of flax fibers. Therefore, 6204.42.30 applies to cotton dresses that are exclusively cotton or that have other fiber content below the threshold specified for the flax-containing category. It is crucial to perform a precise fiber content analysis to ensure accurate classification.

The subcategories under 6204.42.30 further refine the classification based on the fabric's weave and construction. The primary subdivisions are "Corduroy" and "Other." The "Corduroy" subcategory is reserved for dresses constructed from corduroy fabric, a textile characterized by its distinct ridged pattern. The "Other" subcategory then serves as a further residual, capturing all remaining cotton dresses that are not specifically corduroy and also do not meet the criteria for other, more specific cotton dress classifications that might exist at lower levels of detail.