Assembled Cotton T-Shirts from US Fabric from Japan
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.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• 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