US-Made Woven Fabric Shirts Assembled in Mexico from Germany
Men's dress shirts made from 100% US-woven cotton fabric cut in the US and exported to Mexico for sewing and assembly. The fabric components retain their physical identity and are only assembled with incidental operations like cleaning and painting buttons. Classified under 9802.00.80.46 per U.S. note 7(b)(ii) for duty-free treatment of US components assembled abroad.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Provide detailed documentation proving US origin of fabric components with export records and assembly process description
• Ensure components haven't been advanced beyond assembly - no cutting, dyeing or significant value addition abroad
• Maintain records showing physical identity retention for 5 years per Customs audit requirements