US Fabric Upholstery Seats Vietnam from China
Automotive seat covers from US-woven upholstery fabric cut in US, assembled in Vietnam onto foam cushions. Fabric panels maintain identity through sewing assembly. 9802.00.80.46 note 7(b)(ii).
Duty Rate — China → 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
• US fabric content labels and cutting manifests required
• Foam cushion value properly separated from US fabric
• Sewing vs fabric printing operations distinguished