Panama Assembled Baby Cotton Socks from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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