Cut Corduroy Fabric from Japan
This is a warp pile fabric made from cotton with cut pile forming distinctive vertical ribs or 'wales,' typically used for trousers, jackets, and upholstery. It falls under HTS 5801.27.50.20 as a cut warp pile fabric of cotton, other than those specified elsewhere in the heading. The cut pile distinguishes it from uncut versions.
Duty Rate — Japan → United States
18.5%
Rate breakdown
9903.05.480%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Verify the pile is cut and measure wale count per inch to confirm warp pile classification; uncut pile may shift to 5801.21
• Provide mill certificates for cotton content (>50% required) and ensure no chemical finishes that could classify under Chapter 59