US Cotton Active Shorts Costa Rica from Japan
Women's athletic shorts assembled Costa Rica from US knit jersey fabric, US thread and elastic. 9822.05.10 CAFTA-DR treatment per U.S. note 22 deducts US material value from dutiable amount. For performance sportswear.
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
• Confirm US elastic waistband qualifies for deduction; maintain cut-make-trim records; avoid transshipment through non-CAFTA-DR countries