US-Made Fabric Assembled Apparel Garment from Germany
Apparel garment assembled abroad from the U.S.-exported woven cotton fabric that was cut to pattern and sewn together with only incidental operations like cleaning and lubricating. This qualifies under 9802.00.80.48 per U.S. note 7(c) as the U.S. components retain their physical identity through assembly without advancement in value beyond assembly. The duty-free treatment applies specifically to the value of the U.S. fabric component.
Duty Rate — Germany → United States
Rate breakdown
Import Tips
• Provide export documentation proving U.S. origin of fabric components with matching serial/manufacturer numbers
• Detail assembly operations in invoice to show only permitted incidental processes (no further fabrication)
• Avoid common pitfall of including non-U.S. components in duty-free claim; separate values clearly