Laminated PU Cotton Backing for Apparel from Mexico
Cotton fabric laminated with a thin polyurethane sheet for use as a lining or backing in rain jackets. The bonding is visible and the product is flexible, meeting the definition of textile fabrics coated with plastics in heading 59.03. Since the textile is cotton without man-made fibres, it belongs under this tariff item.
Duty Rate — Mexico → Canada
0%
Import Tips
• Ensure the PU layer is not completely embedded in the fabric, which would shift classification to Chapter 39
• Document the cotton fibre content with a certificate of analysis
• If the backing is used in garments, confirm the final product classification separately