Boys' Cotton Suit Separates Jacket from Germany
A tailored cotton suit jacket designed specifically for boys, featuring a single-breasted front with notched lapels and two-button closure. Classified under HTS 9822.05.60 as boys' garments of cotton in subheading 6203.12.20, assembled in a CAFTA-DR territory from fabrics cut or knit to shape there, meeting chapter rules 1, 3, 4, and 5 of general note 29(n) despite not qualifying for full preferential treatment.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Verify assembly occurred in a CAFTA-DR territory (except US) with documentation proving cut/knit-to-shape and sewing operations meet general note 29(n) chapter rules
• Provide detailed fiber content analysis showing 100% cotton composition to avoid reclassification; include commercial invoice specifying 'boys' sizing