Assembled Cotton T-Shirt from U.S. Fabric from Canada
A basic crewneck cotton T-shirt assembled abroad from pre-cut U.S.-origin fabric components that were exported ready for assembly. The fabric pieces maintained their physical identity and were only joined by sewing operations incidental to assembly, qualifying for duty-free treatment under 9802.00.80.44 per U.S. note 7(b)(i). No advancement in value occurred beyond assembly.
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
• Provide export documentation proving U.S. origin of components and their ready-for-assembly condition at export
• Include detailed assembly process description showing no value advancement beyond permitted incidental operations
• Maintain records of component identity preservation to avoid reclassification during CBP examination