US-Made Textile Upholstery Assemblies from Germany
Pre-cut and sewn upholstery fabric sets exported from U.S., assembled onto frames abroad with foam padding. Qualifies under 9802.00.80.48 note 7(c) as fabric maintains identity through assembly. Duty-free limited to U.S. textile value.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Provide sewing pattern records proving U.S. cut/sew to assembly-ready panels
• Document foam/frame as foreign additions; only fabric qualifies duty-free