Assembled Dress Shirt from U.S. Woven Fabric from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
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