US Denim Jeans Assembled in Dominican Republic from Germany
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 — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
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