6204.43.40.40 - Girls' (636)

This HTS classification, 6204.43.40.40, specifically designates girls' dresses that are not knitted or crocheted and are constructed from synthetic fibers. These garments are designed for female children and fall under the broader category of women's or girls' dresses within Section XI of the Harmonized Tariff Schedule. The "Other" designations at this level indicate that these dresses do not fit into more specific sub-classifications based on particular material compositions or styles within the synthetic fiber category.

The primary distinction for this code lies in its focus on girls' apparel. Its sibling category, 6204.43.40.30, covers identical types of dresses but is specifically for women's sizes. Therefore, the key differentiating factor is the intended age and size range of the wearer. Both categories share the common characteristics of being non-knitted/crocheted dresses made from synthetic fibers.

As a leaf node, this classification does not have further subcategories. Consequently, classification at this level relies on accurately identifying the garment as a dress, confirming its synthetic fiber composition, and verifying that it is intended for girls rather than women. The absence of further subdivisions suggests that within the realm of girls' synthetic dresses, no further material, design, or functional distinctions are made at this specific HTS code level.