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Canadian-Origin 100% Cotton Flannel Fabric from Japan

Woven 100% cotton flannel fabric produced in Canada under USMCA rules of origin, qualifying for special tariff treatment per note 11(a)(ii)(B). This fabric meets specific construction requirements for duty-free entry from Canada as a cotton good under the agreement. Used for apparel and home textiles.

Duty Rate — Japan → United States

12.5%

Rate breakdown

9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%

Import Tips

Obtain Canadian USMCA Certificate of Origin confirming production in Canada; ensure fabric meets note 11(a)(ii)(B) specifications; maintain records for 5 years per USMCA rules