US Cotton Dress Shirts Assembled Abroad from Mexico
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 — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• US fabric content labels must match import documentation exactly
• Pressing operations must be documented as incidental to assembly