Assembled Polo Shirt from U.S. Pique Fabric from Mexico
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 — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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