Girls' Cotton Denim Jeans from Japan
Junior girls' 5-pocket denim jeans made from 100% cotton indigo-dyed denim fabric, classified under USMCA 9823.53.01 as Mexican-origin cotton apparel per note 11(b)(i)(B). Features stonewashed finish, riveted pockets, and zip fly construction entirely performed in Mexico.
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
• Confirm denim fabric meets USMCA yarn-forward rules with Mexican yarn spinning
• Document washing and finishing processes performed in Mexico
• Pitfall: transshipment through non-USMCA countries voids preference