US Denim Jeans Assembled in Honduras from Germany
Men's five-pocket jeans made from US-formed denim fabric, cut in Honduras and assembled there with US thread. Classifies under 9822.05.10 allowing duty only on value exceeding US materials per U.S. note 22 CAFTA-DR provisions. Reduces effective duty on third-country labor and minor components.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Provide US mill test certificates for denim and thread; use CBP Form 434 for value calculation excluding US content; verify Honduran cutting/assembly documentation