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
12.5%
Rate breakdown
9903.05.3112.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of China, as provided for in U.S. note 52 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