Lesotho Denim Jeans from China
Women's slim-fit denim jeans wholly assembled in Lesotho using imported denim fabric. Lesotho qualifies under the lesser developed country list in U.S. note 2(d), providing duty-free entry under HTS 9819.11.12 through September 30, 2025 regardless of fabric source.
Duty Rate — China → United States
12.5%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Maintain sewing/assembly records proving Lesotho manufacture; check quantitative limits per U.S. note 2; ensure proper marking as Lesotho-origin; avoid commingling with non-qualifying production