If the fabric is imported to AGOA eligible country from a Non-AGOA eligible country;
- Can garment components that are cut and assembled out of the imported fabric in the AGOA country still qualify for the duty-free?
Yes. The fabric qualifies for duty free export considered under AGOA’s third-country fabric provision, which is a special rule that allows U.S. apparel imports from least-developed SSA countries to qualify for duty-free treatment even if the yarns and fabrics used in the production of the apparel are imported from non-AGOA countries.
The web link below will provide you with more information on textile provisions, qualifying textile and apparel, as well as other specific textile and apparel provisions providing rules of origin for all.