Men's Stone-Washed Cotton Jeans from Japan
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 — 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
• 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