Women's Stone-Washed Cotton Shorts from Germany
Women's cotton twill shorts assembled in Mexico from US-formed and cut fabric. Stone-washing finishing permitted after assembly per HTS 9802.00.91.00. Fabric components retained physical identity.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Waistband and pocket facing US formation documentation essential
• Stone-wash process must be incidental to assembly - not value-adding production
• Fabric yield records verify no waste or substitution during Mexican processing