Women's V-Neck Cotton T-Shirt from Japan
Short sleeve V-neck T-shirt for women, knitted from cotton fabric formed in a CBTPA beneficiary country using yarn wholly formed in the U.S., classifiable in 6109.90.10. Qualifies for 9820.11.12 as it satisfies the CBTPA 'yarn-forward' rule where U.S. yarn becomes CBTPA fabric becomes CBTPA garment. Subject to quantitative restrictions in U.S. note 2(c).
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
• Maintain documentation tracing U.S. yarn through CBTPA fabric formation to final knitting; declare CBTPA country of origin accurately; track cumulative imports against note 2(c) limits