US Fabric Polo Shirts Assembled in Costa Rica from China
Pique knit polo shirts using US-produced fabric sent to Costa Rica for collar construction, placket sewing, and button attachment. Qualifies under 9802.00.80.16 CITA textile outward processing program requirements.
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
• CITA documentation must accompany entry showing program compliance,Knit fabric must be exported in condition ready for assembly,Maintain value separation records for US fabric vs foreign labor