USMCA Cotton T-Shirt from China
Women's crewneck cotton T-shirt originating from Canada under USMCA cotton apparel provisions note 11(a)(I)(A). Single jersey knit fabric wholly formed in USMCA territory meets strict yarn-forward rules. Qualifies for preferential tariff treatment as Canadian-origin apparel.
Duty Rate — China → United States
12.5%
Rate breakdown
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Document cotton yarn spinning through knitting and garment assembly in USMCA territory
• Use proper USMCA marking requirements even for preferential entries
• Monitor annual TPL utilization rates for cotton apparel categories