US Denim Jackets Assembled in Guatemala from China
Heavyweight denim jackets from US fabric exported to Guatemala for cutting, sewing, rivet attachment, and distressing. CITA 9802.00.80.16 eligible under outward processing as US components retain identity post-assembly.
Duty Rate — China → United States
12.5%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Verify current bilateral textile agreement status with CITA before export,Provide US fabric production records and export declarations at entry,Distressing must be considered incidental to assembly process