Napped Poly-Cotton Work Pants Fabric from United States
This is a heavyweight woven fabric composed of 70% cotton and 30% polyester, with a plain weave construction and yarns of different colours. It is napped on one side to provide added warmth and durability, and weighs 250 g/m². It is classified under tariff item 5211.41.00 because it contains less than 85% cotton, is mixed mainly with man-made fibres, weighs over 200 g/m², and features a plain weave with yarns of different colours.
Duty Rate — United States → Canada
Import Tips
• Ensure the fabric's cotton content and weight are accurately declared on the commercial invoice, as classification depends on these factors
• The fabric must be classified as 'of yarns of different colours' and 'plain weave' to qualify for this item; consider obtaining a ruling from the CBSA if uncertain
• Be aware that the napping process does not affect classification, but the fabric must not be considered 'made up' under Section XI Note 7