Garment-Dyed Cotton T-Shirt from Germany
A classic crewneck cotton t-shirt assembled in a designated sub-Saharan African country from U.S.-formed and cut fabric made from U.S. yarns, then garment-dyed for a soft, vintage wash. This processing qualifies it for 9819.11.03 as it would otherwise enter under 9802.00.80 duty-free treatment for U.S. fabric content.
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
• Verify U.S. yarn formation certificates and fabric cutting records from U.S. mills
• Document garment-dyeing process performed in beneficiary country with production logs
• Avoid common pitfall of incomplete U.S. content documentation leading to reclassification