Canadian Cotton Flannel Fabric from Japan
Soft napped cotton flannel woven from Canadian ring-spun yarns, classified as USMCA non-originating spun yarn goods under 9823.52.07. Uses imported cotton spun in Canada for shirts, pajamas, and loungewear. The double-napped finish provides characteristic brushed texture.
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 napping process completion in Canada even if spinning was primary operation,Include weight certificates as flannel weight affects duty rate subheadings,Maintain fiber content lab tests confirming 100% cotton for pure cotton classification