US Denim Jeans Assembled in Dominican Republic from Canada
Blue jeans made from US denim fabric cut to pattern, exported for sewing, washing, and stonewashing in Dominican Republic before return. US denim retains identity through assembly process meeting 9802.00.80.42 criteria under U.S. note 7(a).
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Include US fabric mill certificates and export declarations matching imported assembly quantities
• Documentary evidence must show only assembly operations performed, no substantial transformation
• Avoid common pitfall of excessive washing operations that advance value beyond incidental assembly