US Polyester Activewear Shorts Assembled from Canada
Performance athletic shorts from US moisture-wicking polyester, exported cut-to-shape for waistband and leg hemming abroad. US fabric panels qualify under 9802.00.80.42 note 7(a).
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Performance fabric test reports from US mill support origin claims
• Waistband elastic typically non-US; properly segregate values in entry
• Activewear sizing patterns must match exactly from cut to sewn product