6204.44.40.20 - Girls' (636)

This HTS classification, 6204.44.40.20, specifically designates girls' dresses that are not knitted or crocheted and are made from artificial fibers. These garments fall under the broader category of women's or girls' dresses, but are differentiated by the age group for which they are intended. The "girls'" designation is crucial for customs purposes, ensuring accurate trade data collection and duty assessment.

Distinguishing this category from its sibling, 6204.44.40.10 (Women's), relies on the intended wearer's age. While both are dresses made of artificial fibers and not knitted or crocheted, the classification hinges on whether the garment is designed for adult women or young girls. This distinction is often based on sizing, cut, style, and any specific labeling or branding that indicates the intended market.

As this is a leaf node, there are no further subcategories under 6204.44.40.20. Therefore, the focus for classification within this specific code is on ensuring the garment meets all preceding criteria: it is a dress, it is for girls, it is not knitted or crocheted, and it is predominantly composed of artificial fibers. Practical classification would involve verifying the material composition and confirming the garment's design and sizing are indicative of being for girls.