Men's U.S. Fabric Cotton Polo Shirt from Mexico
A knitted cotton polo shirt cut and sewn in a CBTPA beneficiary country like Honduras from 100% cotton jersey fabric wholly formed in the U.S. from U.S.-spun yarns, using U.S.-made thread. This qualifies under HTS 9820.11.18 as it meets the strict U.S. yarn-forward rules for CBTPA apparel benefits. The garment features a classic collar, three-button placket, and short sleeves for everyday wear.
Duty Rate — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
Import Tips
• Provide certificates proving U.S. origin of all yarns, fabrics, and thread used in production
• Maintain detailed records showing the fabric was wholly formed in U.S. from U.S. yarns before export to CBTPA country
• Ensure sewing thread is documented as U.S.-formed to qualify for this preferential tariff treatment