6204.42.30.20 - Girls' (336)

This HTS classification covers girls' dresses specifically made from corduroy fabric. These garments fall under the broader category of women's or girls' dresses made of cotton, but are distinguished by their material and construction. The "corduroy" designation signifies that the primary textile material of these dresses is characterized by its raised, parallel cords or wales.

This specific subcategory, 6204.42.30.20, differentiates itself from its sibling category, 6204.42.30.10, by solely including dresses for girls. The sibling category pertains to dresses for women. Both are classified under "Dresses of cotton, Other, Other," indicating that they are not specifically tailored suits, ensembles, or other related garments but are standalone dresses, and are not further specified by a particular style or embellishment beyond being made of cotton and falling into the broad "other" subdivisions at higher levels.

As this classification is a leaf node, there are no further subcategories to introduce. Classification decisions for this HTS code will therefore hinge on confirming the garment is indeed a dress, intended for girls, and primarily constructed of corduroy fabric, which itself is a type of cotton textile. The presence of the characteristic corduroy weave is the definitive distinguishing feature at this level of specificity.