US Fabric Upholstery Seats Vietnam from Japan
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 — 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
• US fabric content labels and cutting manifests required
• Foam cushion value properly separated from US fabric
• Sewing vs fabric printing operations distinguished