Panama Made Denim Jeans from Germany
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.
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 denim formation in U.S. weaving mills; track fabric from U.S. to Panama cutter; ensure pocket sewing qualifies as 'substantial transformation'; maintain assembly time studies