Stone-Washed Denim Jeans from Canada
Men's 5-pocket denim jeans cut from US-formed denim fabric (yarns wholly formed in US), assembled in Dominican Republic with stone-washing process creating distinctive faded appearance. The stone-washing qualifies as special processing under 9820.11.03, differentiating from simple assembly. Meets all CBTPA fabric origin and processing 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
• Provide mill certificates proving US yarn origin; document stone-washing process details; ensure assembly occurs entirely in beneficiary country