US Fabric Assembled Cotton T-Shirt
A crewneck cotton T-shirt assembled in a CAFTA-DR country from fabric wholly formed in the United States and cut in the assembly country, using US-formed thread. This qualifies under HTS 9822.05.10 per U.S. note 22, where duty applies only to the value minus US fabric and materials. The special tariff treatment reduces duties on third-country components while recognizing US material contributions.
Import Duty Rates by Country of Origin
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If fabric not wholly US-formed
Standard cotton T-shirt classification applies without special US content deduction, leading to full Chapter 61 duty rates
If qualifying as hand-loomed cottage industry product
CAFTA-DR cottage industry exception provides different duty-free treatment for traditional hand-loomed goods
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Import Tips & Compliance
• Declare US origin of fabric and thread with mill certificates; calculate dutiable value as assembled good minus US materials; ensure assembly only in CAFTA-DR territory to avoid standard Chapter 61 rates
Related Products under HTS 9822.05.10
US Oxford Button-Down Shirts
Classic men's oxford cloth button-down shirts from US oxford fabric, cut/sewn CAFTA-DR country with US thread. 9822.05.10 applies, US fabric value excluded from duty base.
US Interlock Baby Bodysuits
Infant bodysuits from US interlock knit fabric, assembled CAFTA-DR with US thread/snaps. 9822.05.10 per note 22 reduces duty to assembly value only.
US Corduroy Pants Costa Rica
Men's corduroy trousers from US wale corduroy fabric (5801.22 eligible), assembled Costa Rica. 9822.05.10 CAFTA-DR deducts US fabric value.
US Microfiber Active Jackets
Lightweight active jackets from US microfiber fabric, assembled CAFTA-DR with US zippers/thread. 9822.05.10 treatment excludes US material value.
US Jersey Leggings Dominican Republic
Women's high-waist leggings from US jersey knit fabric, assembled DR with US thread/elastic. 9822.05.10 CAFTA-DR treatment deducts US material value per note 22. Athleisure essential.
US Denim Jeans Assembled in Honduras
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.