Panama Assembled Men's Woven Shirt from Canada
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.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Document U.S. fabric cutting instructions sent to Panama; separate invoicing for materials vs. assembly; comply with chapter 62 rules; retain sewing machine logs