Cut Corduroy Fabric from Mexico
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 — Mexico → United States
28.5%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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