Raw Cotton Fabric for US Garment Assembly from Canada
Uncut cotton fabric imported specifically for processing and cutting into finished apparel garments in US factories. This falls under HTS 9813.00.05.20 as it is imported to be processed into manufactured articles (clothing) produced in the United States, meeting the chapter requirements for articles intended for domestic manufacturing transformation.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Provide detailed processing contract with US manufacturer showing transformation into finished HTS-classified garments
• Maintain records proving substantial transformation occurs in US (not mere repair/alteration)
• Avoid common pitfall of importing pre-cut pieces which may classify as parts under Chapter 63