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807: a commonly used term (formerly utilised by US Customs) to describe a category of apparel which has been assembled in an overseas country from fabric pieces cut in the USA from fabric formed in any country. The duty levied on apparel imported under 807 is based only on the value added to the goods overseas rather than the whole customs value of the goods. This provision is now specified under code 9802.00.8065 of the USA's Harmonized Tariff Schedule (HTS). This outward processing arrangement benefits mainly countries which are close to the USA—particularly those in the Caribbean Basin (see also 807A). Last referenced in: Profile of the Maquila Apparel Industry in Honduras (Textile Outlook International Issue 108)

807A: a commonly used term (formerly utilised by US Customs) to describe a category of apparel which has been assembled in an overseas country from fabric pieces cut and formed in the USA. The duty levied on apparel imported under 807A, a modification of 807, is based only on the value added to the goods overseas rather than the whole customs value of the goods. Also, goods imported under 807A are provided with almost unlimited access to the US market. This provision is specified under code 9802.00.8015 of the USA’s Harmonized Tariff Schedule (HTS). Last referenced in: The Textile Industry in Hong Kong (Textile Outlook International Issue 42)