Boy's Cotton Polo Shirt from Japan
Knit-to-shape cotton polo shirt components formed in US and Ghana from US yarns, final assembly in Ghana using US thread. Qualifies under HTS 9819.11.30 knit-to-shape AGOA provisions.
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
• Knit-to-shape records must show exact US yarn usage in Ghana knitting machines
• Maintain knitting machine logs from both countries showing US yarn consumption