US-Made Textile Upholstery Assemblies from Mexico
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 — Mexico → United States
10%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 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