6204.42.30.10 - Women's (336)

This HTS classification covers women's dresses specifically made from cotton and characterized by a corduroy weave. Corduroy is a textile that features distinct raised parallel cords or ridges, typically produced by cutting the pile warp yarns in such a way that the cut yarns stand at right angles to the ground weave. This texture and material are the defining attributes for items falling under this subcategory.

The distinction between this category and its sibling, 6204.42.30.20, lies in the intended wearer. While both cover cotton dresses, this specific code is exclusively for women's apparel, as indicated by the broader category "Women's or girls' suits..." from which it is derived. The sibling category, therefore, pertains to dresses intended for girls.

As this is a leaf node in the HTS structure, there are no further subdivisions. Classification at this level is definitive, meaning that a women's dress of cotton with a corduroy construction will be classified here. This ensures precise identification and tariff application for trade purposes, with no further breakdown required based on specific design elements, color, or other stylistic variations that do not alter the fundamental material and weave.