A shipment of 100% cotton unisex blue denim jeans arrives from Mexico. All of the fabric components were formed and cut in the U.S., exported to Mexico for assembly, and were not advanced in value except for assembly. The fabric components cost $18.00 per dozen. The assembly cost $6.00 per dozen. The proper classifications and duty rates are:
A) 9802.00.8015 free/6203.42.4010 17%
B) 9802.00.9000 free/6203.42.4010 free
C) 9802.00.9000 free/6204.62.4010 free
D) 9802.00.8015 free/6203.42.4010 17%
E) 9802.00.5060 free/6204.62.4010 17%
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The Answer is: C
Citation: Section XXII Subchapter 11 U.S. Note 3 ( C )
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