Assembled Cotton T-Shirts from US Fabric

100% cotton T-shirts cut from US-made fabric, exported to Mexico for sewing and assembly, then returned to the US. The US fabric components retain their physical identity and are only assembled with incidental operations like cleaning and painting labels. Classified under 9802.00.80.42 per U.S. note 7(a) for duty-free treatment of US components assembled abroad.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
šŸ‡ØšŸ‡³ChinaFree+10.0%10%
šŸ‡²šŸ‡½MexicoFree+10.0%10%
šŸ‡ØšŸ‡¦CanadaFree+10.0%10%
šŸ‡©šŸ‡ŖGermanyFree+10.0%10%
šŸ‡ÆšŸ‡µJapanFree+10.0%10%

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

6109.10.00Higher: 34% vs 10%

If fabric not US-origin or assembly exceeds simple sewing

Regular T-shirt classification applies when US component identity lost or value advanced beyond permitted assembly

9802.00.80Same rate: 10%

If not claimed under note 7(a) specific provisions

General assembly provision for US components without note 7(a) eligibility

6210.10.50Higher: 17.5% vs 10%

If classified as apparel parts rather than assembled garment

If entered as unfinished garment components rather than completed assembly

Not sure which classification is right?

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Import Tips & Compliance

• Provide detailed documentation proving US origin of fabric components with export records and assembly process description

• Ensure US components haven't been advanced beyond assembly; include affidavits from foreign assembler

• Maintain records showing components retain physical identity (same form/shape) for 5 years post-import