Textile and apparel goods of chapters 61 through 63 described in U.S. note 39 to this subchapter and entered pursuant to its provisions

Textile and apparel goods of chapters 61 through 63 described in U.S. note 39 to this subchapter and entered pursuant to its provisions

Duty Rate (from China)

10%
MFN Base RateFree

Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter

Total Effective Rate10%

Products classified under HTS 9822.09.61

Panama Assembled Cotton T-Shirt

A classic crewneck cotton T-shirt assembled in Panama from U.S.-formed fabrics cut in Panama and U.S.-formed thread. This qualifies under HTS 9822.09.61 as a non-originating apparel good of chapter 61 where duty applies only to the value minus U.S. fabric and thread components per U.S. note 39. The special duty calculation reduces tariffs significantly for Panama-assembled garments using American materials.

Panama Sewn Women's Polo Shirt

Women's short-sleeve polo shirt of cotton piqué fabric wholly formed in the U.S., cut in Panama, and sewn with U.S. thread under HTS 9822.09.61 provisions. This assembly qualifies for reduced duty on the value-added portion only, excluding U.S. material costs as specified in U.S. note 39 to subchapter XXII. Ideal for apparel importers leveraging Panama's sewing capacity with American textiles.

Panama Assembled Men's Woven Shirt

Men's long-sleeve button-down shirt assembled in Panama from U.S.-formed cotton broadcloth cut in Panama using U.S.-formed thread, classifiable under HTS 9822.09.61. Per U.S. note 39, duty applies only to the sewing/assembly value, providing substantial tariff savings for chapter 62 apparel made from American fabrics. Perfect for dress shirt importers.

Panama Made Denim Jeans

5-pocket rigid denim jeans for men, sewn in Panama from U.S.-formed denim fabric cut locally with U.S. thread under HTS 9822.09.61. This provision allows duty assessment only on Panama assembly value excluding U.S. materials per U.S. note 39, making it cost-effective for bulk jean imports. Meets chapter 62 apparel requirements.

Panama Sewn Active Leggings

Women's high-waisted active leggings knitted in U.S., cut and sewn in Panama with U.S. thread, entered under HTS 9822.09.61 per U.S. note 39. Duty applies only to assembly value, excluding U.S. knit fabric and thread costs for chapter 61 sportswear. Enables cost-competitive athletic apparel imports.

Panama Assembled Baby Onesies

Infant cotton onesies assembled in Panama from U.S.-formed interlock knit fabric cut locally using U.S. thread under HTS 9822.09.61 provisions. Special duty treatment per U.S. note 39 excludes U.S. material value, applying tariff only to Panama sewing for chapter 61 infant apparel. Popular for baby clothing programs.

Panama Tailored Blazer

Women's wool blend blazer assembled in Panama from U.S.-formed suiting fabric, cut and sewn with U.S. thread qualifying under HTS 9822.09.61. U.S. note 39 allows duty only on tailoring value excluding fabric/thread costs for chapter 62 outerwear. Professional suiting import solution.

Panama Sewn Hoodie Sweatshirt

Unisex pullover hoodie sewn in Panama from U.S.-formed fleece fabric cut locally with U.S. thread under HTS 9822.09.61 per U.S. note 39. Duty assessed only on assembly value excluding U.S. materials for chapter 61 casualwear. Streetwear import favorite.

Panama Made Cargo Shorts

Men's cotton cargo shorts with multiple pockets, assembled in Panama from U.S.-formed twill fabric cut and sewn with U.S. thread under HTS 9822.09.61. U.S. note 39 excludes material costs from dutiable value for chapter 62 shorts. Utility apparel import program.

Panama Assembled Swim Trunks

Men's quick-dry swim trunks sewn in Panama from U.S.-formed nylon fabric cut locally using U.S. thread, entered HTS 9822.09.61 per U.S. note 39. Duty only on assembly value excluding U.S. materials for chapter 62 swimwear. Beachwear import solution.

Panama Sewn Children's Dresses

Girls' cotton sundresses assembled in Panama from U.S.-formed poplin cut and sewn with U.S. thread qualifying HTS 9822.09.61. Per U.S. note 39, duty applies only to sewing value excluding U.S. fabric/thread for chapter 62 children's apparel. Seasonal dress imports.

Panama Tailored Trousers

Men's wool dress trousers tailored in Panama from U.S.-formed gabardine cut locally with U.S. thread under HTS 9822.09.61 provisions. U.S. note 39 duty exclusion for materials makes premium suiting economical for chapter 62 imports.

Panama Made Athletic Shorts

Men's performance mesh athletic shorts sewn in Panama from U.S.-formed polyester knit cut and assembled with U.S. thread, HTS 9822.09.61 per U.S. note 39. Duty only on value-added assembly for chapter 61 sport shorts.

Panama Sewn V-Neck T-Shirt

Women's V-neck cotton jersey T-shirt assembled in Panama from U.S.-formed fabric cut locally using U.S. thread qualifying under HTS 9822.09.61. U.S. note 39 excludes material costs from duty calculation for chapter 61 basic apparel.

Panama Assembled Cardigan Sweater

Women's button-front cotton cardigan assembled in Panama from U.S.-formed rib knit cut and sewn with U.S. thread under HTS 9822.09.61. Per U.S. note 39, only Panama assembly value dutiable for chapter 61 sweaters.