US Fabric Assembled Cotton T-Shirt from Germany
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.
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
• 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