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%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
• 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