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
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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