US-Cut Denim Jeans Assembled in Dominican Republic from Japan
Women's blue denim jeans from US-cut denim fabric exported to Dominican Republic for sewing, washing, and assembly. US fabric panels retain identity through assembly process with only incidental stone-washing. Qualifies under 9802.00.80.46 for duty-free entry of US components per note 7(b)(ii).
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
• Submit US fabric cutting records and DR assembly manifests showing no advancement beyond permitted operations
• Distinguish stone-washing as incidental vs prohibited fabric treatment that advances value
• Use CBP Form 7501 with proper 9802.00.80.46 annotation and supporting US export bills of lading