Girls' Perma-Pressed Cotton Dress from Canada
Girls' woven cotton dress assembled in Mexico from US-formed and cut fabric. Perma-pressing applied after assembly permitted under HTS 9802.00.91.00. All fabric components maintained identity through assembly process.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Maintain records showing perma-pressing performed only after final assembly completion
• US fabric formation certificates critical for Chapter 62 woven apparel claims
• Ensure dress pattern markers match exported US-cut fabric dimensions