Panama Sewn Children's Dresses from Japan
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.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• U.S. poplin formation documentation; smocking/sewing records; age-appropriate sizing verification; fiber content labeling