Soft-Napped Polyester-Cotton Shirting Sheeting from Canada
Printed napped sheeting fabric (>170g/m²) plain weave, <85% polyester staple mainly cotton-mixed, per note (b)(ii). Napping creates brushed surface for cozy shirting and loungewear. Exceeds poplin/broadcloth exclusions.
Duty Rate — Canada → United States
24.9%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Test for average yarn number >26 to confirm not excluded poplin/broadcloth
• Invoice must specify 'napped sheeting' to guide CBP classification
• Watch for set sales with linings; may classify as 55xx sets