US Fabric Polo Shirts Assembled in Costa Rica from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
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