Panama Sewn Women's Polo Shirt from Germany
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.
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
• Provide fabric formation affidavits from U.S. mills; use CBP Form 7501 with special program notation; maintain Panama cutting/sewing records; audit U.S. thread invoices