Panama Assembled Baby Cotton Socks from China
Infant socks classified under HTS 6115.96.60, assembled in Panama using U.S.-formed thread and U.S. knit-to-shape components from U.S. yarns. These qualify for special duty treatment under 9822.09.65 per U.S. note 42, which requires specific U.S. origin for all production materials and processes.
Duty Rate — China → United States
12.5%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Verify U.S. origin documentation for thread, yarns, and knit components; obtain Panama assembly certification; ensure all components meet 'wholly formed and finished in U.S.' requirements to avoid reclassification