Girls' Perma-Pressed Cotton Dress from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
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