Embroidered Cotton Men's Polo Shirt from Canada
A classic men's polo shirt made from 100% cotton fabric wholly formed and cut in the United States from US-formed yarns, then sewn in a CBTPA beneficiary country like Honduras with embroidered logo on the chest. The embroidery process qualifies it for 9820.11.03 treatment, distinguishing it from standard 9802.00.80 assembly. This processing adds decorative value while maintaining US fabric origin requirements.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Verify US yarn and fabric origin documentation; ensure embroidery is substantial processing; maintain CBTPA beneficiary country certificates of origin