Canadian Cotton Flannel Pajama Fabric from Japan
Brushed cotton flannel fabric manufactured in Canada for pajamas, qualifying under USMCA 9823.52.04 as originating cotton fabric per note 11(a)(ii). Full production from Canadian cotton ginning through finishing ensures compliance with regional value content requirements.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%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 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Document Canadian cotton sourcing from field to fabric; verify brushing/napping done in Canada; prepare for CBP verification of production processes