US-Made Woven Fabric Shirts Assembled in Mexico from Japan
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 — Japan → United States
10%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
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