CN code 620442 covers women's and girls' dresses of cotton, other than knitted or crocheted. Cotton dresses are one of the most popular items in women's clothing trade. The heading covers everyday, formal, shirt, summer, and other dress variants from woven cotton. Classification requires cotton to be the predominant fiber by weight. Dresses from cotton-elastane blends where cotton predominates are classified under this code. The product must be woven - knitted cotton dresses are classified under Chapter 61.

Cotton dresses are subject to labeling requirements of Regulation (EU) No 1007/2011. REACH requirements apply to reactive dyes, formaldehyde, and nickel in metal components. Printing processes on cotton may use pigments subject to REACH control. The GPSR requires traceability and risk assessment. Girls' dresses face stricter mechanical safety requirements for drawstrings, ribbons, and small decorative elements posing choking hazards.

Cotton dresses imported into the EU originate mainly from Bangladesh, China, India, Vietnam, and Turkey. Bangladesh is one of the largest cotton dress exporters, benefiting from EBA preferences. Origin rules require double transformation. Customs documentation must describe the product as a dress with fiber composition and article type. Customs authorities may verify fiber content.

Classification of cotton dresses under CN 6204 42 depends on the weight percentage of cotton fibres in the fabric. Under the Combined Nomenclature rules, cotton must account for at least 50% of the total textile fibre weight. Small additions of elastane (up to 5%) do not change the classification. Dresses from cotton-polyester blends where polyester predominates by weight fall under CN 6204 43. Importers should provide laboratory test certificates or manufacturer declarations confirming fibre composition with the customs declaration.