6204.44.40 - Other

This HTS category, "Other," at 6204.44.40, encompasses women's or girls' dresses of artificial fibers that do not meet the specific criteria of the sibling category. The parent category, 6204.44, covers dresses of artificial fibers. This particular sub-classification is for those dresses that are not specifically designated as containing 36 percent or more by weight of wool or fine animal hair.

The distinction from its sibling category, 6204.44.30, is critical. While both fall under dresses of artificial fibers, 6204.44.30 is reserved for garments where wool or fine animal hair constitutes a significant portion of the material composition. Category 6204.44.40, therefore, applies to dresses made primarily from artificial fibers, such as rayon, acetate, or polyester, without the specified wool or fine animal hair content.

Further refinement of this category is achieved through its subcategories, which differentiate based on the intended wearer. The subdivisions of 6204.44.40.10 for "Women's" and 6204.44.40.20 for "Girls'" dresses allow for specific statistical tracking and tariff application based on the garment's sizing and design intended for either adult women or younger girls. This granular division ensures accurate reporting and adherence to trade regulations.