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%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• US fabric content labels must match import documentation exactly
• Pressing operations must be documented as incidental to assembly