Assembled Work Pants from U.S. Canvas from Mexico
Heavy-duty carpenter work pants assembled abroad from U.S.-exported cut canvas fabric, pockets, and belt loops. U.S. components maintained physical identity qualifying for 9802.00.80.44 duty-free per note 7(b)(i).
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
• Document U.S. canvas tear strength and durability specifications
• Separate pocket bag lining values if different fabric origin
• Pre-validate assembly factory 9802 compliance capability