Panama Assembled Men's Woven Shirt from Germany
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 — 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
• Document U.S. fabric cutting instructions sent to Panama; separate invoicing for materials vs. assembly; comply with chapter 62 rules; retain sewing machine logs