The commercial invoice is the document customs uses to assess the entry, so what is on it matters. CBP’s regulation on invoice contents, 19 CFR 141.86, lists what each invoice of imported merchandise must set out. A separate section, 19 CFR 141.89, lists additional information for particular classes of goods, including wearing apparel. Ask the factory to produce invoices that meet both, instead of correcting them at the port.

General contents

Under 141.86, an invoice must show, among other things, the port of entry the goods are destined for, who sold and who bought them, a detailed description of the merchandise including the name by which each item is known and its grade or quality, the quantities, the purchase price of each item in the currency of the sale, all charges itemised by name and amount such as freight and insurance, the country of origin, and any goods or services furnished for the production that are not in the price. “Knitted garments” is not a detailed description.

Extra detail for apparel

Under 141.89, invoices for textile wearing apparel should show a component material breakdown in percentages by weight for all fibres in the entire garment. They should also show separate breakdowns for the outer shell, excluding linings, cuffs, waistbands, collars and other trimmings, and for the lining. For garments made of more than one material, such as a knit combined with leather or plastic, the invoice must show a breakdown for each separate textile material and for each non-textile material. For all-white T-shirts and singlets, the invoice should say whether the garment has pockets, trim or embroidery.

Line by style

Ask for one line per style, colour and quantity, with a clear garment description such as men’s knit cotton hooded sweatshirt, the fibre content, unit price and total. Make sure the description, fibre content and quantities agree with the packing list, the labels and your purchase order. Differences between documents are a common trigger for questions.

Check before it ships

Ask for a draft invoice and packing list before shipment and send them to your customs broker for review. Remember that the importer of record is responsible for using reasonable care in entering and classifying goods, as CBP’s guidance explains, so the factory’s invoice is only as good as your check of it.