Boys' Polyester Track Pants from Germany
Boys' athletic track pants made from 100% polyester interlock fabric with elastic waistband and zip pockets, qualifying under HTS 9823.53.01 as USMCA Mexican-origin man-made fiber apparel. Full production from yarn extrusion through garment assembly occurs in Mexico per note 11(b)(i)(B).
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
• Confirm polyester yarn formation and knitting both performed in Mexico
• Elastic components must also originate within USMCA region
• Pitfall: incorrect size categorization affects boys' vs men's classification