Boy's Cargo Shorts from Japan
Cotton twill cargo shorts for boys with multiple pockets, using U.S.-formed twill fabric cut in Guatemala and United States, final assembly in Guatemala using U.S.-formed thread. Perfect example of 9820.11.33 CBTPA apparel using the permitted cutting/assembly combination.
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
• Include detailed bills of materials showing U.S. yarn content in twill fabric construction,Maintain sewing machine records proving exclusive use of U.S.-formed thread