US Denim Jackets Assembled in Guatemala from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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