9802.00.91.00 - Textile and apparel goods, assembled in Mexico in which all fabric components, excluding visible lining fabrics, were wholly formed and cut in the United States, provided that such fabric components, in whole or in part, (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such articles by change in form, shape or otherwise, and (c) have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process; provided that the goods classifiable in chapters 61, 62 or 63 may have been subject to bleaching, garment dyeing, stone-washing, acid-washing or perma-pressing after assembly
Details
| Field | Value |
|---|---|
| Unit of Quantity | |
| General Rate of Duty | N/A |
| Special Rate of Duty | Free (See U.S. note 4 of this subchapter) |
| Column 2 Rate of Duty | N/A |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS code, 9802.00.91.00, specifically addresses textile and apparel goods that have undergone assembly in Mexico under particular conditions. The core requirement is that all fabric components, with the exception of visible linings, must have been wholly formed and cut within the United States. These U.S.-formed components must then be exported to Mexico in a state ready for assembly without further substantial fabrication. Crucially, the physical identity of these fabric components must not be lost or altered beyond what is necessary for the assembly process itself, nor should they have been advanced in value or improved in condition abroad, beyond the assembly and any incidental operations.
The distinguishing feature of this category lies in its preferential treatment for goods assembled in Mexico from U.S.-origin fabric components. Unlike the broad categories of imported goods found in the earlier chapters of the HTS, such as live animals (Chapters 01) or various manufactured products, this provision focuses on a specific trade facilitation benefit linked to the origin of materials and the location of assembly. It is designed to encourage the use of U.S.-made textiles and apparel production in North American supply chains.
As a leaf node in the HTS database, 9802.00.91.00 does not have further subdivisions. Therefore, classification within this code is determined by the precise adherence to the stipulated conditions for fabric origin, processing, and assembly. The code specifically allows for certain post-assembly treatments like bleaching, garment dyeing, stone-washing, acid-washing, or perma-pressing, provided the primary assembly requirements are met. This signifies that while the assembly location and fabric origin are paramount, these finishing processes are not disqualifying, further defining the scope of eligible goods.