Assembled Dress Shirt from U.S. Woven Fabric from China
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 — China → United States
10%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
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