US Fabric Upholstery Seats Vietnam from Mexico
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 — Mexico → United States
10%
Rate breakdown
9903.05.5510%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.94, articles the product of Mexico, 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