US Cotton Dress Shirts Assembled Abroad from Japan
Men's dress shirts from US broadcloth, cut with collars/cuffs attached abroad via sewing and light pressing. US cotton components qualify under 9802.00.80.42 note 7(a) assembly provisions.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• US fabric content labels must match import documentation exactly
• Pressing operations must be documented as incidental to assembly