US Knit Polo Shirt Nicaragua Assembly from Japan
Polo shirt with collar and placket, assembled in Nicaragua from US-formed knit fabric and US thread. Enters under 9822.05.10 per U.S. note 22, with duties assessed only on assembly value net of US materials. Facilitates CAFTA-DR apparel trade using American textiles.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Document US knit fabric formation process from yarn to finished fabric; maintain assembly records showing no non-CAFTA-DR content addition; beware misdeclaration as originating goods