Youth Cotton Pocket T-Shirt from China
Children's T-shirt with chest pocket, made from cotton fabric knitted in CBTPA country from U.S. yarn (6109.90.10). Enters duty-free under 9820.11.12 as it meets CBTPA requirements for T-shirts: U.S. yarn wholly formed, CBTPA fabric formation, CBTPA final assembly per note 2(c).
Duty Rate — China → United States
12.5%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Pocket doesn't change T-shirt classification if ornamental; ensure sizing qualifies as youth not infant; track youth T-shirt specific quotas if separated in note 2(c)