Assembled Denim Jeans from U.S. Cut Panels from Mexico
Classic 5-pocket denim jeans assembled abroad from U.S.-exported pre-cut denim panels and trim components. The U.S. components retained their physical identity through sewing assembly with only incidental operations like cleaning threads, qualifying under HTS 9802.00.80.44 per U.S. note 7(b)(i).
Duty Rate — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Submit U.S. export declarations showing component values and ready-for-assembly status
• Document that assembly operations didn't alter component form, shape, or advance value significantly
• Avoid common pitfall of including non-U.S. components without proper value separation