Assembled Dress Shirt from U.S. Woven Fabric from Canada
Men's long-sleeve dress shirt with spread collar assembled abroad from U.S.-exported cut fabric pieces, buttons, and interlining. The U.S. components preserved physical identity through sewing assembly with painting of buttonholes as incidental operation, qualifying under 9802.00.80.44.
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
• Use CBP Form 7501 with proper 9802 annotation and supporting export documents
• Maintain photos showing component identity before/after assembly process
• Watch for misclassification if significant foreign value added during assembly