Thermal Napped Poly-Cotton Quilt Backing from United States
This is a 220 g/m² plain weave fabric composed of 78% cotton and 22% polyester, with cross-dyed yarns of different colours, and is napped on the backing side to provide warmth for quilting. 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 is a plain weave fabric of yarns of different colours.
Duty Rate — United States → Canada
Import Tips
• Confirm that the fabric's weight exceeds 200 g/m², as this is a key criterion for classification under this item
• The napped backing is acceptable, but the fabric must not be quilted or assembled with other layers, as that would change its classification
• Ensure the cross-dyed yarns are clearly documented as 'yarns of different colours' to avoid misclassification under dyed fabric headings