US Denim Jeans Assembled in Dominican Republic from Japan
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 — 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
• 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