HS Code Detail
620442 Chapter 62 · Clothing (woven) Women's dresses, cotton, woven
Six-digit subheading in Clothing (woven), chapter 62 of the Harmonized System, priced here for 6 destination markets.
Anatomy of 620442
You will declare against a longer local code that begins 620442: ten digits in the United States and the United Kingdom, eight in the European Union, and the first six the same everywhere. Which trailing digits apply is what the 6 rates below differ on.
What this code covers
Import duty by country
MFN duty rate · 6 countries| Country | Duty | VAT |
|---|---|---|
| 🇦🇺Australia | 5% | 10% |
| 🇨🇦Canada | 17% | 5% |
| 🇩🇪Germany | 12% | 19% |
| 🇵🇹Portugal | 12% | 23% |
| 🇬🇧United Kingdom | 12% | 20% |
| 🇺🇸United States | 8.4% | 0% |
Rates shown are MFN (Most Favoured Nation), the default for WTO members. Preferential FTA rates may be lower with valid proof of origin. Section 301 / anti-dumping surcharges on Chinese-origin goods are not included.
What that costs: 620442 into Australia
An illustrative consignment of 620442 invoiced at AUD 2,000.00, priced in AUD because a threshold is set in the destination's currency and nothing here is converted.
| Goods value on the invoice | AUD 2,000.00 |
| International freight | AUD 120.00 |
| Cargo insurance | AUD 30.00 |
| Value the duty is charged on, FOB basis | AUD 2,000.00 |
| Duty at 5% | AUD 100.00 |
| Australia tax at 10%, charged on the value plus the duty | AUD 225.00 |
| Total, before commercial charges | AUD 2,475.00 |
And if the consignment were small
Australia relieves customs duty, GST and the Import Processing Charge on consignments at or under AUD 1,000. The 620442 shipment above is over that, so its duty is charged in full. The same code invoiced at exactly AUD 1,000 with no freight would be charged AUD 0.00 of duty and AUD 0.00 of tax, a total of AUD 1,000.00. The rate on the 620442 row has not changed; only the charge is relieved. The tax is not simply absent at that value: Australia collects it on the sale instead of at the border, so an overseas seller or marketplace above the registration threshold charges it at checkout. What the relief removes is the charge on arrival, not the tax.
Selling rather than buying? AUD 2,475.00 is what your buyer in Australia pays to take delivery of this consignment, yours to pay if you quote DDP and theirs if you quote DAP: Exporting to Australia sets out who collects it and what your invoice has to say.
An illustration, not a quotation: broker fees, handling and any trade remedy on the origin sit outside it. Price 620442 on your own numbers in the duty calculator.
How these rates were verified
Rates last verified 30 August 2026Every figure in the table above was read from the official tariff database of the market that charges it, on the date shown. Nothing here is copied from another aggregator.
- 🇦🇺AU
- Australian Border Force Schedule 3 working tariff, general rate for 6204.42.00, read from abf.gov.au.
- 🇨🇦CA
- CBSA Customs Tariff 2026, MFN rate for 6204.42.00, read from cbsa-asfc.gc.ca.
- 🇩🇪DE
- EU Access2Markets, third country duty for CN 6204420090 and the German VAT rate, read from trade.ec.europa.eu.
- 🇬🇧GB
- UK Trade Tariff, third country duty for commodity 6204420090, read from trade-tariff.service.gov.uk.
- 🇵🇹PT
- EU Access2Markets, third country duty for CN 6204420090 and the Portuguese IVA rate, read from trade.ec.europa.eu.
- 🇺🇸US
- USITC Harmonized Tariff Schedule, general rate for HTS 6204.42.30, read from hts.usitc.gov.
Re-check first: This subheading is cotton dresses only. A dress of synthetic fibres is 6204.43, where the US rate is roughly double, so confirm the fabric before relying on the US figure.
What falls under 620442
- Women's or girls' dresses of cotton, woven rather than knitted
- Poplin, chambray, denim, corduroy and cotton lawn dresses
What's specifically excluded
These look similar but belong under a different code:
Commonly confused with
620630: Cotton blouse
The long shirt cut garment is the routine argument in this heading. A shirt dress is a dress where it is made and sold to be worn alone; a tunic worn over separate legwear stays a blouse of 6206. Length, closure and how the range is merchandised all carry weight.
620462: Women's cotton trousers
Both are woven cotton womenswear, so the codes sit next to each other in supplier spreadsheets and get transposed. A culotte or divided skirt is trousers of 6204.62 rather than a dress, because the garment has two legs.
Classification & cost note
This is the woven cotton counterpart to the knitted synthetic dress, and the two repay reading together because a single supplier range will normally contain both while the paperwork distinguishes neither. Cotton dresses take the ordinary apparel treatment, which means high MFN rates in most developed markets and a strong commercial pull towards claiming preference wherever an agreement exists. Preference here is worth real money and it is also where the compliance risk concentrates, because textile rules of origin are among the strictest in any trade agreement. Most demand a double transformation, meaning yarn woven into fabric and fabric made up into a garment within the partner territory, so a dress cut and sewn from imported fabric will usually fail the rule even when the sewing is genuinely local. Read the product specific rule before promising anyone a preferential rate.
Typical products: Cotton poplin shirt dresses · Denim pinafore dresses · Chambray summer dresses · Needlecord winter dresses
What the notes to section XI say
Chapter 62 sits in section XI, textiles and textile articles, where a section note governs every chapter in the section and applies before the heading notes below; the 10 reaching chapter 62 name no heading this site holds a code under, and they are quoted whole on the chapter 62 page, read from https://www.trade-tariff.service.gov.uk/api/v2/sections/11 on 2026-09-08.
What the nomenclature says about heading 6204
620442 is a subheading of 6204, women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear) , and this site holds 3 other codes under the same heading, which every rule below governs equally.
One numbered note to chapter 62 takes heading 6204 as its own subject, and it is quoted below in full, as published.
Note 3 to chapter 62
For the purposes of heading 6203 and 6204:
a. the term 'suit' means a set of garments composed of two or three pieces made up, in respect of their outer surface, in identical fabric and comprising:
one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in addition whose front is made from the same fabric as the outer surface of the other components of the set and whose back is made from the same fabric as the lining of the suit coat or jacket; and
one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs.
All of the components of a 'suit' must be of the same fabric construction, colour and composition; they must also be of the same style and of corresponding or compatible size. However, these components may have piping (a strip of fabric sewn into the seam) in a different fabric.
If several separate components to cover the lower part of the body are presented together (for example, two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be one pair of trousers or, in the case of women's or girls' suits, the skirt or divided skirt, the other garments being considered separately.
The term 'suit' includes the following sets of garments, whether or not they fulfil all the above conditions:
morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back and striped trousers;
evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively short at the front, does not close and has narrow skirts cut in at the hips and hanging down behind;
dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the shirt front), but has shiny silk or imitation silk lapels.
b. the term 'ensemble' means a set of garments (other than suits and articles of heading 6207 or 6208) composed of several pieces made up in identical fabric, put up for retail sale, and comprising:
one garment designed to cover the upper part of the body, with the exception of waistcoats which may also form a second upper garment, and
one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt.
All of the components of an ensemble must be of the same fabric construction, style, colour and composition; they also must be of corresponding or compatible size. The term 'ensemble' does not apply to track suits or ski suits, of heading 6211.
Read from the notes to chapter 62 published in the UK Trade Tariff by HM Revenue and Customs, at https://www.trade-tariff.service.gov.uk/api/v2/chapters/62, with the heading title from https://www.trade-tariff.service.gov.uk/api/v2/headings/6204, on 2026-09-07, with the whole layer and the reason a heading note is a chapter note set out on the chapter 62 page. These notes are part of the international text of the Harmonized System, so the rule is the same whichever destination a shipment is going to, and it decides classification and never a rate.
Questions about 620442
Is a shirt dress a dress or a shirt?
It is a dress when the garment is cut and marketed to be worn on its own. A shirt cut top worn over separate legwear stays a blouse in heading 6206. Length and the way the range is presented are the practical tests.
Can I claim a preferential rate on cotton dresses?
Only where the garment meets the textile rule of origin in the agreement, which is normally a double transformation from yarn onward. Cutting and sewing imported fabric is usually not enough, so check the product specific rule rather than assuming the country of sewing is the origin.
Related codes in Chapter 62
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