US Denim Jeans Assembled in Honduras from Japan
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 — 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
• Provide US mill test certificates for denim and thread; use CBP Form 434 for value calculation excluding US content; verify Honduran cutting/assembly documentation