Assembled Polo Shirt from U.S. Pique Fabric from Canada
Performance pique polo shirt assembled abroad from U.S.-exported cut body panels, collar, placket, and sleeve components. U.S. fabric maintained physical identity through assembly sewing and minor lubrication of sewing machines, per 9802.00.80.44 requirements.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Include commercial invoices showing U.S. component values separately from assembly costs
• Use binding ruling requests for complex assembly processes before large shipments
• Train foreign assemblers on 9802 permitted vs prohibited operations