US Fabric Polo Shirts Assembled in Costa Rica from Mexico
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 — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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