Assembled Cotton T-Shirt from U.S. Fabric from Japan
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 — 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
• 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