Men's Cotton Crew Neck T-Shirt from Japan
A classic crew neck T-shirt made from 100% cotton knitted fabric formed in a Caribbean Basin Trade Partnership country from U.S.-origin yarn, classified under HTS 6109.10.00. It enters under 9820.11.12 because it meets the specific CBTPA requirements for T-shirts where yarn is wholly formed in the U.S., fabric in CBTPA countries, and assembly in CBTPA countries. This provision allows duty-free entry subject to U.S. note 2(c) limitations.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Verify yarn origin certification from U.S. suppliers; ensure fabric formation and garment knitting occur in designated CBTPA countries; monitor annual quantitative limits under U.S. note 2(c) to avoid over-quota duties