Boys' Corduroy Pants from Germany
Boys' corduroy pants from cotton corduroy fabric (>7.5 wales/cm, ≥85% cotton, subheading 5801.22), cut/sewn in CBTPA country. Corduroy specifically designated under general note 11(o) permits 9820.11.24 duty-free entry regardless of fabric source.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Wale count measurement (>7.5 per cm) lab verification essential,Cotton content ≥85% laboratory analysis required,Distinguish from velvet/velveteen classifications