# HS code 6104.42: Dresses, of cotton

> HS code 6104.42 covers dresses, of cotton. It sits in heading 61.04 (women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted) in chapter 61 (articles of apparel and clothing accessories, knitted or crocheted). Other goods of heading 61.04 are classified under 6104.13 (suits, of synthetic fibres), 6104.19 (suits, of other textile materials), 6104.22 (ensembles, of cotton), 6104.23 (ensembles, of synthetic fibres) or 17 others. National tariff lines under 6104.42 are live on border.bot for the United States (2 lines, also used by 1 other country).

Source: https://border.bot/hs-codes/610442
Last updated: 11 October 2026

[HS codes](https://border.bot/hs-codes) / [Chapter 61](https://border.bot/hs-codes/61) / [61.04](https://border.bot/hs-codes/6104) / [6104.42](https://border.bot/hs-codes/610442)

## Key facts

- HS code: 6104.42
- Covers: Dresses, of cotton
- Heading: [61.04: Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted](https://border.bot/hs-codes/6104)
- Chapter: [61: Articles of apparel and clothing accessories, knitted or crocheted](https://border.bot/hs-codes/61)
- Edition: HS2022
- Duty in the United States: [See its 2 lines](https://border.bot/countries/united-states/hs-codes/610442)

## What this code covers

HS code 6104.42 covers dresses, of cotton.

The legal text of the subheading is “Dresses: Of cotton”, read under “Dresses”, in HS2022.

## What it doesn’t cover

Other goods of heading 61.04 are classified under 6104.13 (suits, of synthetic fibres), 6104.19 (suits, of other textile materials), 6104.22 (ensembles, of cotton), 6104.23 (ensembles, of synthetic fibres) or 17 others.

- [6104.13](https://border.bot/hs-codes/610413) Suits: Of synthetic fibres
- [6104.19](https://border.bot/hs-codes/610419) Suits: Of other textile materials
- [6104.22](https://border.bot/hs-codes/610422) Ensembles: Of cotton
- [6104.23](https://border.bot/hs-codes/610423) Ensembles: Of synthetic fibres
- [6104.29](https://border.bot/hs-codes/610429) Ensembles: Of other textile materials
- [6104.31](https://border.bot/hs-codes/610431) Jackets and blazers: Of wool or fine animal hair
- [6104.32](https://border.bot/hs-codes/610432) Jackets and blazers: Of cotton
- [6104.33](https://border.bot/hs-codes/610433) Jackets and blazers: Of synthetic fibres
- [6104.39](https://border.bot/hs-codes/610439) Jackets and blazers: Of other textile materials
- [6104.41](https://border.bot/hs-codes/610441) Dresses: Of wool or fine animal hair
- [6104.43](https://border.bot/hs-codes/610443) Dresses: Of synthetic fibres
- [6104.44](https://border.bot/hs-codes/610444) Dresses: Of artificial fibres
- [6104.49](https://border.bot/hs-codes/610449) Dresses: Of other textile materials
- [6104.51](https://border.bot/hs-codes/610451) Skirts and divided skirts: Of wool or fine animal hair
- [6104.52](https://border.bot/hs-codes/610452) Skirts and divided skirts: Of cotton
- [6104.53](https://border.bot/hs-codes/610453) Skirts and divided skirts: Of synthetic fibres
- [6104.59](https://border.bot/hs-codes/610459) Skirts and divided skirts: Of other textile materials
- [6104.61](https://border.bot/hs-codes/610461) Trousers, bib and brace overalls, breeches and shorts: Of wool or fine animal hair
- [6104.62](https://border.bot/hs-codes/610462) Trousers, bib and brace overalls, breeches and shorts: Of cotton
- [6104.63](https://border.bot/hs-codes/610463) Trousers, bib and brace overalls, breeches and shorts: Of synthetic fibres
- [6104.69](https://border.bot/hs-codes/610469) Trousers, bib and brace overalls, breeches and shorts: Of other textile materials

## How it is structured

6104.42 is a six-digit subheading. Its first two digits, 61, are the chapter; the first four, 6104, are heading 61.04; the last two, 42, identify the subheading within the heading.

Countries add their own digits after these six for their national tariff lines.

- Chapter 61: Articles of apparel and clothing accessories, knitted or crocheted
- Heading 61.04: Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted
- Within the heading: Dresses
- Subheading 6104.42: Of cotton

## In other countries

National tariff lines under 6104.42 are live on border.bot for the United States (2 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/610442): 2 lines, used by 1 other country

- Previous subheading: [6104.41](https://border.bot/hs-codes/610441) Dresses: Of wool or fine animal hair
- Next subheading: [6104.43](https://border.bot/hs-codes/610443) Dresses: Of synthetic fibres

## Frequently asked questions

### What does HS code 6104.42 cover?

HS code 6104.42 covers dresses, of cotton.

### Which heading and chapter is HS code 6104.42 in?

HS code 6104.42 is in heading 61.04 (women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted) in chapter 61 (articles of apparel and clothing accessories, knitted or crocheted).

### Where are goods of heading 61.04 classified when 6104.42 doesn’t fit?

Other goods of heading 61.04 are classified under 6104.13 (suits, of synthetic fibres), 6104.19 (suits, of other textile materials), 6104.22 (ensembles, of cotton), 6104.23 (ensembles, of synthetic fibres) or 17 others.

### Which countries’ tariffs list national lines under HS code 6104.42?

National tariff lines under 6104.42 are live on border.bot for the United States (2 lines, also used by 1 other country).

## Sources and updates

The Harmonized System legal text comes from border.bot release 2 (edition HS 2022), imported from a file, and has been live since 11 October 2026.

This page was last updated on 11 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

Machine-readable: https://border.bot/hs-codes/610442.json
