Boys' Fine Cotton Twill Pants from Japan
Boys' straight-leg pants made from high-count cotton twill fabric (subheading 5210.21/31, >70 ends/picks per cm², yarn >70 metric), assembled in CBTPA beneficiary. This specific construction qualifies as designated fabric under general note 11(o), allowing 9820.11.24 duty-free treatment.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Fabric lab analysis confirming >70 ends/filling picks per cm² required,Average yarn number documentation (>70 metric) critical for eligibility,Size range markings must comply with FTC children's apparel rules