Men's Stone-Washed Cotton Jeans from Canada
These men's jeans are assembled in Mexico from 100% cotton denim fabric wholly formed and cut in the United States. The stone-washing process applied after assembly is permitted under HTS 9802.00.91.00. All fabric components maintain their physical identity with only assembly and incidental finishing operations performed abroad.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Except for products described in headings 9903.05.85–9903.05.93, articles the product of Canada, as provided for in U.S. note 52 to this subchapter
Import Tips
• Provide documentation proving all fabric components (excluding visible linings) were wholly formed and cut in the US before export
• Include assembly records from Mexico showing only permitted operations (assembly, stone-washing, etc.) were performed
• Maintain fabric traceability records to demonstrate components retained physical identity and weren't advanced in value abroad