USMCA Polyester Polo Shirt from Japan
Men's performance polyester polo shirt originating from Canada under USMCA apparel provisions in note 11(a)(I)(A). Knit from man-made fibers wholly formed in USMCA territory, qualifying for preferential duty rates. Meets tariff preference level requirements for Canadian apparel exports.
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
• Verify fabric knitting and garment assembly occurred in Canada per USMCA apparel rules
• Include USMCA origin declaration on commercial invoice; avoid transshipment through non-USMCA countries
• Check for tariff preference levels (TPLs) - some apparel categories have annual quantity limits