What Every Member of the 

Trade Community Should Know About: 

NAFTA (the North 

American Free Trade 

Agreement) for 

Textiles and Textile 

Articles 

AN INFORMED COMPLIANCE PUBLICATION 

MAY 2008 
NAFTA for Textiles and Textile Articles 

May 2008

NOTICE:

This publication is intended to provide guidance and information to the trade community. 

It reflects the position on or interpretation of the applicable laws or regulations by U.S. 

Customs and Border Protection (CBP) as of the date of publication, which is shown on 

the front cover. It does not in any way replace or supersede those laws or regulations. 

Only the latest official version of the laws or regulations is authoritative. 

Publication History 

First Issued May 1996 

Revised August 2000 

Revised January 2004 

Revised May 2005 

Revised July 2006 

Reviewed with no changes May 2008 

PRINTING NOTE: 

This publication was designed for electronic distribution via the CBP website 

(http://www.cbp.gov) and is being distributed in a variety of formats. It was originally set 

up in Microsoft Word 2003®. Pagination and margins in downloaded versions may vary 

depending upon which word processor or printer you use. If you wish to maintain the 

original settings, you may wish to download the .pdf version, which can then be printed 

using the freely available Adobe Acrobat Reader®. 

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NAFTA for Textiles and Textile Articles 

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PREFACE 

On December 8, 1993, Title VI of the North American Free Trade Agreement Implementation 

Act (Pub. L. 103-182, 107 Stat. 2057), also known as the Customs Modernization or “Mod” Act, 

became effective. These provisions amended many sections of the Tariff Act of 1930 and 

related laws.

Two new concepts that emerge from the Mod Act are “informed compliance” and “shared 

responsibility,” which are premised on the idea that in order to maximize voluntary compliance 

with laws and regulations of U.S. Customs and Border Protection, the trade community needs to 

be clearly and completely informed of its legal obligations. Accordingly, the Mod Act imposes a 

greater obligation on CBP to provide the public with improved information concerning the trade 

community's rights and responsibilities under customs regulations and related laws. In addition, 

both the trade and U.S. Customs and Border Protection share responsibility for carrying out 

these requirements. For example, under Section 484 of the Tariff Act, as amended (19 U.S.C. 

1484), the importer of record is responsible for using reasonable care to enter, classify and 

determine the value of imported merchandise and to provide any other information necessary to 

enable U.S. Customs and Border Protection to properly assess duties, collect accurate 

statistics, and determine whether other applicable legal requirements, if any, have been met. 

CBP is then responsible for fixing the final classification and value of the merchandise. An 

importer of record’s failure to exercise reasonable care could delay release of the merchandise 

and, in some cases, could result in the imposition of penalties.

Regulations and Rulings (RR) of the Office of International Trade has been given a major role in 

meeting the informed compliance responsibilities of U.S. Customs and Border Protection. In 

order to provide information to the public, CBP has issued a series of informed compliance 

publications on new or revised requirements, regulations or procedures, and a variety of 

classification and valuation issues. 

This publication, prepared by the National Commodity Specialist Division, ORR, is a study of the 

NAFTA status of textile products. “NAFTA (the North American Free Trade Agreement) for 

Textiles and Textile Articles” provides guidance regarding the status of imported merchandise 

under NAFTA. We sincerely hope that this material, together with seminars and increased 

access to rulings of U.S. Customs and Border Protection, will help the trade community to 

improve voluntary compliance with customs laws and to understand the relevant administrative 

processes.

The material in this publication is provided for general information purposes only. Because 

many complicated factors can be involved in customs issues, an importer may wish to obtain a 

ruling under Regulations of U.S. Customs and Border Protection, 19 C.F.R. Part 177, or to 

obtain advice from an expert who specializes in customs matters, for example, a licensed 

customs broker, attorney or consultant. 

Comments and suggestions are welcomed and should be addressed to the Executive Director, 

Regulations and Rulings, Office of International Trade, U.S. Customs and Border Protection, 

1300 Pennsylvania Avenue, NW, (Mint Annex), Washington, D.C. 20229. 

Sandra L. Bell 

Executive Director, Regulations and Rulings 

Office of International Trade 

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I. INTRODUCTION: DETERMINING NAFTA BENEFITS ...........................7

A. “The Big Picture”................................................................................................................... 7 

B. Originating Goods.................................................................................................................. 7 

C. Other Benefit Programs.......................................................................................................... 7 

II. NAFTA RULES OF ORIGIN....................................................................8

A. NAFTA Rules of Origin (Overall)......................................................................................... 8 

B. “Tailoring” the Rules of Origin for Textiles.......................................................................... 9 

BASIC STEPS IN TEXTILE PRODUCTION..............................................11

C. Four Basic Types of Specific Rules for Textile Products.................................................... 12 

D. Specific Rules Pertaining to Yarns...................................................................................... 12 

E. Specific Rules Pertaining to Fabric ...................................................................................... 14 

F. Specific Rules Pertaining to Apparel.................................................................................... 15 

1. The Overall Pattern........................................................................................................... 15 

2. Special Notes under General Note 12(t)........................................................................... 17 

3. The Visible Lining Rules.................................................................................................. 17 

4. Rules for Garments with Multiple Components............................................................... 19 

5. Special Sweater Rules....................................................................................................... 20 

6. Special “Cut and Sew” Rules............................................................................................ 21 

G. Applying NAFTA “Rule C” to Apparel .............................................................................. 22 

H. Specific Rules Pertaining to Articles................................................................................... 22 

III. MARKING RULES FOR TEXTILE AND APPAREL PRODUCTS .......24

IV. MEXICAN SPECIAL REGIME .............................................................24

V. TARIFF PREFERENCE LEVELS (TPLS).............................................26

VI. DOCUMENTATION..............................................................................29

A. NAFTA Certificate of Origin............................................................................................... 29 

ADDITIONAL INFORMATION...................................................................30

The Internet............................................................................................................................... 30 

Customs Regulations ................................................................................................................ 30 

Customs Bulletin....................................................................................................................... 30 

Importing into the United States............................................................................................... 31 

Informed Compliance Publications........................................................................................... 31 

Value Publications.................................................................................................................... 32 

“Your Comments are Important”.............................................................................................. 33 

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I. INTRODUCTION: DETERMINING NAFTA BENEFITS 

A. “The Big Picture”

Before getting into the details, we will first step back and look at the “Big Picture” of 

NAFTA benefits and how to determine which ones apply to your goods. After we 

understand what each of the rules are used for, we will look at the rules themselves in 

detail, as they apply to textiles. At the end of this section is a flowchart that helps you to 

decide what you need to know about your particular textile product and how in general it 

is affected by NAFTA. 

B. Originating Goods

The first thing we might need to know is whether the goods are originating as defined in 

the NAFTA Rules of Origin, as implemented in General Note 12, Harmonized Tariff 

Schedule of the United States Annotated (HTSUSA) (sometimes called NAFTA 

preference rules). If the goods are originating, then the applicable duty rate (Mexico or 

Canada) will depend on what the NAFTA Agreement calls the “Marking Rules.” Section 

102.21 of the CR1 officially calls them the “Rules of Origin,” but in this publication we will 

refer to them as the “Marking Rules.” 

C. Other Benefit Programs

At the same time, you may also wish to consider whether the goods qualify under the 

Mexican Special Regime, a special program for certain goods assembled in Mexico 

from U.S. formed and cut components (see section 4 for details). If they do qualify for 

this program, they are free of duty, regardless of whatever all the other rules say. 

Mexican Special Regime may provide benefits in cases where the goods are not found 

to be t NAFTA-originating. 

If the goods are non-originating, there is still another benefit that might apply - Tariff 

Preference Levels (TPLs). Under these rules, goods will be entitled to the NAFTA 

reduced duty rates, until a numerical limit of imports is reached. 

Now that we have this overview of the various rules that can apply to textiles, we will 

take a closer look at each of them. 

 

1

 CR refers to the Customs Regulations of the United States, which are codified in title 19, Code of 

Federal Regulations (19 CFR). The CR is a loose-leaf bound publication, while title 19 CFR is a softcovered bound publication. See “Additional Information” section for ordering information. 

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II. NAFTA RULES OF ORIGIN 

A. NAFTA Rules of Origin (Overall) 

First, just to put things in perspective, let's look at the overall Rules of Origin for all 

goods, from Article 401 of the NAFTA. The rules are not sequential; the producer can 

pick and choose among the four of them. We refer to them, based on their designations 

in the Agreement, as Rules A, B, C and D, because those letters must be used to 

complete the NAFTA Certificate of Origin; however, we will use the text from General 

Note 12 of the HTSUSA. First consider Rule A, which corresponds to HTSUSA 

General Note 12(b)(i): 

(i) they are goods wholly obtained or produced entirely in the territory of 

Canada, Mexico and/or the United States; 

“Not one atom of foreign material” is one way to remember this rule, although that would 

be oversimplifying (there are certain exceptions for waste and scrap and used goods). 

Next is Rule B, which corresponds to HTSUSA General Note 12(b)(ii): 

(ii) they have been transformed in the territory of Canada, Mexico and/or 

the United States so that-- 

(A) except as provided in subdivision (f) of this note, each of the 

non-originating materials used in the production of such goods 

undergoes a change in tariff classification described in subdivisions 

(r), (s) and (t) of this note or the rules set forth therein, or 

(B) the goods otherwise satisfy the applicable requirements of 

subdivisions (r), (s) and (t) where no change in tariff classification is 

required, and the goods satisfy all other requirements of this note 

This is the rule we might use when there are some foreign (or non-originating) materials 

involved. It requires us to check the “Specific Rules of Origin,” which are listed under 

HTSUSA general Note 12(t) by the HTSUSA number for the good, to see what changes 

in tariff classification must have occurred for the good to qualify. These rules differ from 

product to product. Some of them require just a change in tariff classification such as 

from one heading to another or from one chapter to another. Other rules have a change 

in tariff classification plus a specified percentage of Regional Value Content, or value 

added within the Territory. We'll look at them more closely later in this section. 

Next is Rule C, which corresponds to HTSUSA General Note 12(b)(iii): 

(iii) they are goods produced entirely in the territory of Canada, Mexico 

and/or the United States exclusively from originating materials; 

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This rule is used when there are some foreign materials involved, but those materials 

underwent changes required by Rule B to become an intermediate (NAFTA originating) 

product which in turn was made into the final good. 

Finally there is Rule D, which is very rare and applies only to goods assembled from 

kits and to certain goods which are classified in the same provision as their parts. They 

can still qualify if they meet certain RVC requirements. Rule D corresponds to HTSUSA 

General Note 12(b)(iv), which reads as follows: 

(iv) they are produced entirely in the territory of Canada, Mexico and/or 

the United States but one or more of the non-originating materials falling 

under provisions for “parts” and used in the production of such goods does 

not undergo a change in tariff classification because-- 

(A) the goods were imported into the territory of Canada, Mexico 

and/or the United States in unassembled or disassembled form but 

were classified as assembled goods pursuant to general rule of 

interpretation 2(a), or 

(B) the tariff headings for such goods provide for and specifically 

describe both the goods themselves and their parts and is not 

further divided into subheadings, or the subheadings for such 

goods provide for and specifically describe both the goods 

themselves and their parts, 

provided that such goods do not fall under chapters 61 through 63, 

inclusive, of the tariff schedule, and provided further that the regional 

value content of such goods, determined in accordance with subdivision 

(c) of this note, is not less than 60 percent where the transaction value 

method is used, or is not less than 50 percent where the net cost method 

is used, and such goods satisfy all other applicable provisions of this note. 

For purposes of this note, the term “material” means a good that is used in 

the production of another good, and includes a part or an ingredient. 

Notice the very limited circumstances under which this rule applies. Notice particularly 

the exclusions for HTSUSA Chapters 61 through 63. 

B. “Tailoring” the Rules of Origin for Textiles 

Now that we're talking about just textiles of HTSUSA Section XI, let's simplify these 

rules. The only ones that might apply to textiles are: 

A. Wholly obtained or produced 

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An example would be cotton grown in Mexico, or a sweater made entirely in the NAFTA 

territory from cotton grown in Mexico. 

B. Foreign materials meet tariff change rules (but note that none of the textile 

rules involve Regional Value Content). 

We will see many examples of this rule later in this chapter. It is important to note at 

this point that no matter how much value has been added to foreign materials in the 

NAFTA territory, the good will not meet this rule unless it undergoes the specified 

change in tariff classification. The amount of “value added” is irrelevant for textiles. 

C. Made entirely from originating materials. 

If the exporter can prove that all of the materials used to make the goods were already 

originating (i.e., each material became an originating NAFTA good on its own), there is 

no need to worry about satisfying the tariff change rule for the finished good. 

Note that Rule D does not apply to chapters 61-63. And since it involves parts, it is 

unlikely to apply very often to chapters 50-60, since few, if any, products in those 

chapters (primarily fibers, yarns and fabrics) would ever involve parts. So, for practical 

purposes, we will also cross Rule D off our list. 

There are other things to remember about the basic Rules of Origin: 

• For textile goods classified in Chapters 50 through 63, the de minimis rule allows 

a good to qualify as originating, as long as the fibers or yarns that fail the 

required tariff change are not more than 7% of the weight of the component that 

determines the tariff classification. 

• Also remember that for all products, disregard shipment packing and retail 

packing in considering whether a good underwent the required tariff changes. 

Now let's take a look at different textile product groups and see how they are treated by 

the Specific Rules of Origin (the ones that Rule B refers to). 

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BASIC STEPS IN TEXTILE PRODUCTION 

Silkworm filament, 

or extrusion from 

plastic resin 

or cellulose pulp 

Cotton, wool 

or extrusion from 

plastic resin 

or cellulose pulp

Filaments 

(continuous length) 

Staple fiber 

(discontinuous)

Twisted 

into 

yarns 

Spun and/or 

twisted 

into yarns

Woven or knitted into fabrics 

Cut and sewn into garments or articles 

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C. Four Basic Types of Specific Rules for Textile Products

Generally, as shown in the chart on the previous page, the manufacturing progression 

in the textile sector is: fibers are made into yarns, yarns are made into fabric, fabric is 

cut into components, and cut components are sewn to complete finished articles or 

garments. Let's look at each of these stages and see how they are treated under the 

Rules of Origin.

The terms “fiber forward,” “yarn forward,” and even “fabric forward” are popular, shorthand ways of discussing the basic Rules of Origin for textile and apparel goods. It is 

important to note that there are no legal definitions of these terms in the Agreement. 

These are concepts which apply to various textile sectors; they are not rules. As we 

discuss Rules of Origin for the following broad sectors of textile products, we will be 

using these terms to help understand the intent of the agreement. But please do not 

treat these concepts as “rules” when making decisions about whether a good originates. 

There are just too many exceptions to these concepts for us to rely on them!

Keeping that stern warning in mind, it is still helpful to define these terms, because 

almost all of the Rules of Origin for textiles fit one of these four types. So it's a good 

shorthand way to describe a given rule.

• A “Fiber Forward” rule would be one that requires that the fiber must be formed in 

the NAFTA territory. In the case of natural fibers, such as wool or cotton, it would 

mean that they would have to be grown in the territory. In the case of man-made 

fibers, it would mean that they would have to be extruded in the territory.

• A “Yarn Forward” rule would be one that requires that the yarn must be formed in 

the territory, i.e., it would mean that the yarn must be spun (or in the case of 

filament yarn, extruded) within the territory.

• A “Fabric Forward” rule would require that the fabric must be formed (usually 

knitted or woven) in the territory.

• A “Cut and Sewn” rule would require only that cutting and sewing of the finished 

article occur in the territory.

As we go through the Specific Rules we will see instances of each of these types.

D. Specific Rules Pertaining to Yarns

There is a “fiber forward” approach for most cotton and man-made fiber spun yarn and 

sewing thread. This means that the fiber itself must be created in the NAFTA territory. 

Filament yarns must be composed of filaments that are formed or extruded in a NAFTA 

country, but petrochemical or cellulosic feedstock that is used to make the filaments 

may be sourced outside NAFTA. Wool, silk and certain specialty yarns of chapter 56 

require only a “single transformation” (i.e. they are spun within NAFTA, or “yarn 

forward”).

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The first step in determining whether a yarn (or any textile product) is originating is to 

forget about the “fiber forward” concept and look at the actual Rule of Origin in General 

Note 12 (t). 

Look, for example, under HTSUSA 5205 (cotton yarn with more than 85% cotton):

A change to headings 5201 through 5207 from any other chapter, except 

from headings 5401 through 5405 or 5501 through 5507.

Since cotton fibers and cotton yarn are in the same chapter, this rule indicates that a 

foreign fiber spun into yarn would not be an adequate change in tariff classification. 

Neither would a shift from the other two groups shown, which are man-made filaments 

and fibers.

Let's look at three examples of cotton yarns spun in Mexico:

Example 1:

Cotton yarn (HTSUSA 5205) is spun in Mexico from fibers 

(HTSUSA 5201) which wholly originate in Mexico.

Would this originate, and under what rule? This is a trick question in the sense that it is 

a product that is wholly obtained or produced in Mexico - Rule A. There is no need to 

look at the Specific Rules of Origin because we're still in Rule A, not Rule B. No 

change in tariff classification is required. This example simply reminds us that yarn 

spun from Mexican cotton can qualify.

Example 2:

Cotton yarn (HTSUSA 5205) is spun in Mexico from fibers 

(HTSUSA 5201) which are imported from Egypt.

Following the Specific Rule of Origin for the yarn, note that a change in tariff 

classification from 5201 to 5205 is not sufficient. Therefore this yarn would not 

originate.

Example 3:

Blended yarn (5205.13) imported from Mexico consisting of 90% 

cotton fibers originating in Mexico, blended with 10% imported 

polyester staple fiber imported from Japan under HTSUSA 5506.20.

In this case, the Japanese staple fibers of heading 5506 fall within the range of nonallowable changes in tariff classification, so this yarn does not originate either.

What if our last example were only 5% polyester? Remember the de minimis rule: 

fibers present in amounts of 7% or less need not undergo the change in tariff 

classification. Therefore such a yarn would originate.

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Before we move on to fabrics, we should again point out that there are many exceptions 

to the so-called “fiber forward” rule for yarns, including wool yarns, silk yarns and certain 

specialty yarns such as chenille yarns. Always check the Specific Rules of Origin 

(HTSUSA General Note 12 (t)) to be sure.

E. Specific Rules Pertaining to Fabric

The negotiators’ general approach in designing Specific Rules of Origin for most fabric 

was “yarn forward,” which means that fabric must be produced from yarn made in a 

NAFTA country in order for the fabric to be “originating” and have full access to benefits 

of the agreement. But again, this is just a guideline and one always has to refer to 

General Note 12 (t) (the Specific Rules of Origin) for the specific requirement that 

applies to the good in question. There are many exceptions to the so-called “yarn 

forward” rule, such as silk fabrics, which are fabric forward (fabric must be formed in the 

NAFTA territory), and certain special fabrics, which are fiber forward. But let's look first 

at a Specific Rule of Origin that is yarn forward:

A change to headings 5512 through 5516 from any heading outside that 

group, except from headings 5106 through 5110, 5205 through 5206, 

5401 through 5404 or 5509 through 5510.

This is the rule for the whole group of woven man-made staple fiber fabrics, and it says 

that such fabric, in order to originate, cannot be made from foreign wool, cotton or manmade fiber yarns, or from foreign man made filaments. But any other change is 

acceptable. In other words, the yarn must be formed (spun or extruded) in the NAFTA 

territory.

Let's look at a couple of examples of fabrics that fall under this rule:

Example 4: 

Polyester fabric (HTSUSA 5512.12) is woven in Mexico, from yarn 

(HTSUSA 5509.21) that was spun in Mexico, from fibers that were 

made in and imported from Japan under HTSUSA 5503.20.

This product qualifies because the change in tariff classification that occurred - foreign 

HTSUSA 5503 fiber to HTSUSA 5512 fabric - is allowed under the Specific Rule of 

Origin. That rule could be called “yarn forward” in the sense that the yarn has to be 

spun in the NAFTA territory.

Let's look at a variation on the theme, again for a fabric of heading 5512:

Example 5:

Polyester fabric (HTSUSA 5512.12) is woven in Mexico, from yarn 

(HTSUSA 5509.21) that was spun in Malaysia.

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Here the change in tariff classification we are concerned with is 5509 yarn to 5512 

fabric. Since that shift is not allowed under this rule, the fabric does not originate.

Without going into more obscure examples, we should again point out that for fabrics 

there are many exceptions to the so-called yarn forward rule. For instance silk or linen 

fabric can be knit or woven from foreign yarns, and certain specialty yarns such as 

metallized yarns and chenille yarns can be made into fabrics without regard to the yarn 

forward rule. So again, be careful when using the term “yarn forward” - it does not 

always work! As we have already said, check the Specific Rules of Origin (HTSUSA 

General Note 12 (t)) to be sure.

F. Specific Rules Pertaining to Apparel

 

1. The Overall Pattern

The general intent of the NAFTA Rules of Origin for apparel and other articles is the 

same as what we discussed for fabric (i.e. “yarn forward,” or the yarn is spun or 

extruded in the NAFTA territory). And just as we did when talking about the fabric, at 

the risk of beating it to death, we must point out that yarn forward is just a guideline, 

there are many exceptions to this so-called “rule.”

Many of the Specific Rules of Origin for Chapter 61 and 62 require the same tariff 

classification change. Here is an example:

A change to headings 6105 through 6106 from any other chapter, except 

from headings 5106 through 5113, 5204 through 5212, 5307 through 5308 

or 5310 through 5311, chapter 54, or headings 5508 through 5516 or 6001 

through 6006, provided that the good is both cut (or knit to shape) and 

sewn or otherwise assembled in the territory of one or more of the NAFTA 

parties. 

This rule indicates that for a knit blouse to qualify as NAFTA originating, any wool yarns, 

cotton yarns, man-made fiber yarns, and most vegetable fiber yarns, and any blended 

yarns whose chief weight is one of those fibers, must be spun or extruded in the NAFTA 

territory. This same list of HTSUSA heading numbers appears over and over again in 

chapter 61 and 62. Chapter 62 has one additional group of numbers (pile, tufted or 

terry woven fabrics, as illustrated in the following chart). 

The table that follows summarizes which tariff changes are generally NOT sufficient to 

make a garment originating (subject to some exceptions, which will be discussed 

below):

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“NON-ALLOWABLE” TARIFF CHANGES FOR APPAREL

For Chapter 61 & 62: 

Headings 5106-13 Wool yarn and woven fabric 

Headings 5204-12 Cotton yarn and woven fabric 

Headings 5307-08 Vegetable fiber yarn except flax 

Headings 5310-11 Woven vegetable fiber fabric except linen 

Chapter 54 All MMF filament fiber, yarn, & woven 

fabric 

Headings 5508-16 MMF staple yarn and woven fabric 

Headings 6001-06 All knit fabric 

For Chapter 62 only: 

Headings 5801-02 Pile, tufted or terry woven fabrics 

The table which follows shows which tariff changes ARE generally sufficient to make a 

garment originating (subject to some exceptions which will be discussed below):

“ALLOWABLE” TARIFF CHANGES FOR APPAREL

Chapter 50 All fibers, yarns and woven fabric of silk 

Headings 5101-05, Wool fibers 

Headings 5201-03 Cotton fibers 

Headings 5301-06, 5309 Vegetable fibers and linen fiber, yarn & fabric 

Headings 5501-07 MMF staple fibers 

Headings 5602-03 Felts and nonwovens 

Headings 5604-06 Rubberized, metallized, gimped, chenille, loopwale yarn 

Headings 5804, 5806 Lace, net, narrow woven fabric 

Headings 5809-11 Metallized woven fabric, embroidered or quilted fabric 

Headings 5903, 5906 Plastic-coated and rubberized fabric 

Keep in mind that these tables are just general guides and are by no means universal; 

always consult the Specific Rules of Origin to confirm what is gleaned from these tables.

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In order to understand these rules, let's look at an example (refer to the Specific Rule of 

Origin for heading 6105-6106 at the beginning of this section):

Example 6: 

A knit blouse of heading 6106 is made in Mexico of 100% wool yarn 

that was imported from Korea.

This blouse would not originate because the wool yarn is classified in heading 5106, 

which is one of the excluded headings.

Example 7: 

A knit blouse of heading 6106 is made in Mexico of 100% silk yarn 

imported from Korea

This silk blouse would originate, since the silk yarn, classified in heading 5004 is not 

one of the excluded headings.

As noted earlier, this is the general rule, which covers most of the headings in chapters 

61 and 62. There are a few exceptions. These include brassieres, certain knit intimate 

apparel and pajamas, and certain men's and boys' woven shirts. 

2. Special Notes under General Note 12(t)

We always have to read the Specific Rules of Origin very closely to see if any special 

notes apply. We should just take a look at General Note 12(t) and notice what special 

rules might be in effect for articles and apparel.

Chapters 61 and 62 each have three general rules that apply to certain garments.

3. The Visible Lining Rules

The first concerns visible lining, and is rule 1 in both chapters:

A change to any of the following headings or subheadings for visible lining 

fabrics:

5111 through 5112, 5208.31 through 5208.59, 5209.31 through 5209.59, 

5210.31 through 5210.59, 5211.31 through 5211.59, 5212.13 through 

5212.15, 5212.23 through 5212.25, 5407.42 through 5407.44, 5407.52 

through 5407.54, 5407.61, 5407.72 through 5407.74, 5407.82 through 

5407.84, 5407.92 through 5407.94, 5408.22 through 5408.24 (excluding 

tariff items 5408.22.10, 5408.23.11, 5408.23.21 or 5408.24.10), 5408.32 

through 5408.34, 5512.19, 5512.29, 5512.99, 5513.21 through 5513.49, 

5514.21 through 5515.99, 5516.12 through 5516.14, 5516.22 through 

5516.24, 5516.32 through 5516.34, 5516.42 through 5516.44, 5516.92 

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through 5516.94, 6001.10, 6001.92, 6005.31 through 6005.44 or 6006.10 

through 6006.44. 

from any other heading outside that group. 

This rule applies only to those specific garments for which it is listed, and includes 

jackets, suits, coats, skirts, and ski suits. For these specific garments, the rule requires 

that in order to qualify as NAFTA originating, both the garment and its lining must 

qualify. The rules for lining require that the lining fabric be made in a NAFTA territory if 

the fabric is cotton, wool, and most man made fibers. Silk linings and vegetable fiber 

linings are not listed, therefore, in those cases, the lining fabric need not be considered.

Example 8: 

A cotton skirt of heading 6204.52 that otherwise qualifies, has an 

acetate lining constructed from fabric of 5516.12 which was 

imported from Taiwan.

The Specific Rule of Origin for heading 6204.52 states:

A change to subheadings 6204.51 through 6204.53 from any other 

chapter, except from headings 5106 through 5113, 5204 through 5212, 

5307 through 5308 or 5310 through 5311, chapter 54, or headings 5508 

through 5516, 5801 through 5802 or 6001 through 6006, provided that:

(A) the good is both cut and sewn or otherwise assembled in the 

territory of one or more of the NAFTA parties, and 

(B) the visible lining fabric listed in chapter rule 1 for chapter 62 

satisfies the tariff change requirements provided therein.

Part B of this rule requires the visible lining fabric to originate as defined in the lining 

rule (Chapter 61 rule 1), in order for the garment itself to qualify. Since the lining fabric 

does not meet this requirement (even though the outer part of the skirt meets its part of 

the rule), this skirt would not be considered originating.

Example 9: 

A cotton skirt of heading 6204.52 that otherwise qualifies, has an 

acetate lining constructed from fabric of 5516.12 made in Mexico of 

acetate yarns imported from Taiwan. These yarns were classified 

in heading 5510.

In this case, the skirt would qualify as NAFTA originating, because the foreign yarn 

underwent the required tariff change in Mexico in the process of becoming the lining 

fabric.

Chapter 61 rule 2 and Chapter 62 rule 3 are also identical rules:

For purposes of determining the origin of a good of this chapter, the rule 

applicable to that good shall only apply to the component that determines 

the tariff classification of the good, and such component must satisfy the 

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tariff change requirements set out in the rule for that good. If the rule 

requires that the good must also satisfy the tariff change requirements for 

visible lining fabrics listed in chapter rule 1 for this chapter, such 

requirement shall only apply to the visible lining fabric in the main body of 

the garment, excluding sleeves, which covers the largest surface area, 

and shall not apply to removable linings.

This rule is composed of two parts. The first part of this rule is concerned with garments 

made up of differing components; the other part contains additional information on 

linings. Since we have just been considering the topic of linings, we will look at the 

second part first. This rule contains several additional facts about linings:

• The lining rules do not apply to removable linings.

• If a lining is made up of more than one fabric, only the fabric of the main body of 

the garment is to be considered - sleeves are excluded.

• If the main body of the garment, excluding sleeves, contains two or more 

different fabrics, the lining rule applies to the fabric that covers the greatest 

surface area.

Example 10:

An otherwise qualifying denim jacket of 6201.92.20 is lined with a 

wholly Mexican cotton flannel (5209.32) in the main body of the 

garment and a Korean woven acetate lining in the sleeves. 

The Specific Rule of Origin for subheadings 6201.91-6201.93 requires:

A change to subheadings 6201.91 through 6201.93 from any other 

chapter, except from headings 5106 through 5113, 5204 through 5212, 

5307 through 5308 or 5310 through 5311, chapter 54, or headings 5508 

through 5516, 5801 through 5802 or 6001 through 6006, provided that:

(A) the good is both cut and sewn or otherwise assembled in the 

territory of one or more of the NAFTA parties, and 

(B) the visible lining fabric listed in chapter rule 1 for chapter 62 

satisfies the tariff change requirements provided therein.

Because of part B of this rule, we must at least consider the lining rule. However, only 

the acetate sleeve lining is from a non-NAFTA source. Chapter 62 rule 3 says that we 

need not consider this lining because it is not in the main body of the garment. Hence, 

this jacket is originating.

4. Rules for Garments with Multiple Components

The first part of Chapter 61 rule 2 (which is identical to Chapter 62 rule 3) concerns the 

origin determination of garments constructed from differing components. It states that 

“the rule applicable to the good shall only apply to the component that determines the 

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classification of the good”. By “component” the agreement means a portion of a 

garment or article; it does not refer to blended fibers or mixed yarns.

Example 11:

A dress constructed from a knit top and a woven skirt. The knit 

top is 100% cotton, which was grown, spun into yarn, and knit into 

fabric in Mexico. The woven skirt portion is 100% polyester, which 

was imported from Taiwan in fabric form.

If we assume that the essential character is provided by the knit portion, the dress 

would be classified in heading 6104.42. The top portion meets the requirement of rule 

12(b)(I) because it is wholly obtained or produced in the NAFTA territory. Although the 

imported polyester fabric would not meet the rule, it is ignored based on rule 2 in 

chapter 61 and rule 3 in chapter 62. Therefore, the dress would originate.

If we assume that the essential character is provided by the woven skirt portion, the 

dress would be classified in heading 6204.43. The skirt portion would not meet the 

requirement of 12(t), because the change from polyester woven fabric to a dress is not 

acceptable. Therefore, the garment would not originate.

Finally, if we assume that neither portion determines the essential character, and the 

garment is classified based on GRI 3(c), the number that comes last in the tariff. Again, 

the dress would be classified in 6204.43. Since the skirt portion determines the 

classification, as with the second part of the example, the dress would not originate.

This principle applies only to components, not to fibers or yarns. For a garment made 

from blended fibers or yarns, all yarns and all fibers must be considered.

5. Special Sweater Rules

Rule 3 of Chapter 61 is a stricter Rule of Origin for man-made fiber sweaters from 

Mexico:

For purposes of trade between the United States and Mexico, sweaters of 

subheadings 6110.30, 6103.23 or 6104.23, and sweaters otherwise 

described in subheading 6110.30 that are classified as part of an 

ensemble in subheadings 6103.23 or 6104.23, shall be treated as an 

originating good only if any of the following changes in tariff classification 

is satisfied within the territory of one or more of the NAFTA parties:

(a) A change to tariff items 6110.30.10, 6110.30.15, 6110.30.20 or 

6110.30.30 from any heading outside chapter 61 other than 

headings 5106 through 5113, 5204 through 5212, 5307 through 

5308, 5310 through 5311, any heading of chapters 54 or 55 or 

headings 6001 through 6006, provided that the good is both cut (or 

knit to shape) and sewn or otherwise assembled in the territory of 

one or more of the NAFTA parties; or

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(b) A change to subheading 6110.30 from any heading outside chapter 

61 other than headings 5106 through 5113, 5204 through 5212, 

5307 through 5308, 5310 through 5311, any heading of chapter 54, 

headings 5508 through 5516, or 6001 through 6006, provided that 

the good is both cut (or knit to shape) and sewn or otherwise 

assembled in the territory of one or more NAFTA parties.

This rule overrides the Rules of Origin for the specific HTSUSA numbers. The Specific 

Rule of Origin for U.S. or Mexican man-made fiber sweaters is fiber forward rather than 

yarn forward for the man-made fibers, which means that for the sweater to originate, the 

man-made fibers cannot be made outside of the NAFTA territory.

The rule, as it is written in the HTSUSA, however, is somewhat confusing because it 

only cites the HTSUSA numbers to 8-digit, not the 10-digit classification for the 

sweaters. Therefore, when using this rule, keep in mind that it refers only to those 

garments classified at the statistical - 10-digit level - as sweaters.

The rule also covers sweaters of synthetic fibers that are parts of ensembles, and 

classified in 6103.23 and 6104.23. The rule does not cover sweaters of artificial fibers 

that are part of an ensemble and classified in 6103.29 or 6104.29.

6. Special “Cut and Sew” Rules

Note 2 to Chapter 62 lists some fabrics - velveteen, corduroy, Harris Tweed, and Batiste 

fabrics - which follow a “cut and sew” rule. This overrides the specific rules listed by 

HTSUSA number in chapter 62:

Apparel goods of this chapter shall be considered to originate if they are 

both cut and sewn or otherwise assembled in the territory of one or more 

of the NAFTA parties and if the fabric of the outer shell, exclusive of 

collars or cuffs, is wholly of one or more of the following:

(A) Velveteen fabrics of subheading 5801.23, containing 85 per cent or 

more by weight of cotton;

(B) Corduroy fabrics of subheading 5801.22, containing 85 per cent or 

more by weight of cotton and containing more than 7.5 wales per 

centimeter;

(C) Fabrics of subheadings 5111.11 or 5111.19, if hand-woven, with a 

loom width of less than 76 cm, woven in the United Kingdom in 

accordance with the rules and regulations of the Harris Tweed 

Association, Ltd., and so certified by the Association;

(D) Fabrics of subheading 5112.30, weighing not more than 340 grams 

per square meter, containing wool, not less than 20 per cent by 

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weight of fine animal hair and not less than 15 per cent by weight of 

man-made staple fibers; or

(E) Batiste fabrics of subheadings 5513.11 or 5513.21, of square 

construction, of single yarns exceeding 76 metric count, containing 

between 60 and 70 warp ends and filling picks per square 

centimeter, of a weight not exceeding 110 grams per square meter.

This rule says that garments of these specific fabrics only have to be cut and sewn in 

one or more of the NAFTA territories. Thus, if a good is classifiable in Chapter 62 and 

is cut and sewn in one of the territories from one of these fabrics, the garment 

originates. These fabrics have been referred to as “Short Supply” fabrics because they 

are not produced in great quantities in the U.S. And the fact that they are in short 

supply here is the reason why garments made of these fabrics have a liberal “cut and 

sew” rule rather than the general “yarn forward” rule.

G. Applying NAFTA “Rule C” to Apparel

Of course, all of the above examples we've been going through illustrate rule B of the 

Rules or Origin. That is what we'll be spending most of our time on. But a textile 

product might also qualify under rule C.

To review, rule C states:

they are goods produced entirely in the territory of Canada, Mexico and/or 

the United States exclusively from originating materials;

Thus, if you have a raw material, an intermediate product, and a final product, the final 

product will qualify if the intermediate product, by its Specific Rule of Origin, becomes 

an originating good. 

In the textile and apparel chapters, this type of situation is rare. The originating rules 

are written, in general, so that both the intermediate products and final products have 

similar rules.

 H. Specific Rules Pertaining to Articles 

Knowing the general “yarn forward” approach to apparel, we can look at other articles 

and see that the pattern is generally (but not always) the same. Let's look at examples 

of some specific products.

Example 12: 

Curtains (HTSUSA 6303.12) are cut and sewn from fabric (HTSUSA 

6005.32) which is knitted in Canada from yarns (HTSUSA 5509.21) 

spun in Mexico from polyester fiber (HTSUSA 5503.20) imported 

from China.

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The Specific Rule of Origin states:

A change to heading 6303 from any other chapter, except from headings 

5106 through 5113, 5204 through 5212, 5307 through 5308 or 5310 

through 5311, chapters 54 through 55, or headings 5801 through 5802 or 

6001 through 6006, provided that the good is both cut (or knit to shape) 

and sewn or otherwise assembled in the territory of one or more of the 

NAFTA parties.

Reading the rule and trying to apply it to this curtain, we realize that the key shift here - 

from 5503 fiber to 6303 curtains - is not allowed under this rule. So in effect, at least for 

curtains of man-made fibers, the rule is fiber forward, not yarn forward. The fibers 

would have to be extruded in the NAFTA territory in order for these curtains to originate. 

This differs from the rule for apparel we looked at earlier - that rule would have allowed 

a shift from non-originating fiber to finished good. This points up the importance of 

always consulting the Specific Rule of Origin in HTSUSA General Note 12(t).

In the Specific Rules of Origin for chapter 57 (carpets), just as for the sweaters, there 

are stricter Rules of Origin for carpets from Mexico: 

A change to headings 5701 through 5705 from any other chapter, except 

from headings 5106 through 5113, 5204 through 5212, 5308 or 5311, 

chapter 54, or headings 5508 through 5516; provided that for purposes of 

trade between the United States and Mexico, a good of chapter 57 shall 

be treated as an originating good only if any of the following changes in 

tariff classification were satisfied within the territory of one or more of the 

parties: 

(a) A change to subheadings 5703.20 or 5703.30 or heading 5704 

from any heading outside chapter 57 other than headings 5106 

through 5113, 5204 through 5212, 5308, 5311 or any headings of 

chapters 54 or 55; or 

(b) A change to any other heading or subheading of chapter 57 from 

any heading outside that chapter other than headings 5106 through 

5113, 5204 through 5212, 5308, 5311, any heading of chapter 54 

or headings 5508 through 5516. 

In a nutshell, this rule says: 

The Specific Rule of Origin for U.S. or Mexican man-made fiber tufted or 

felt carpets is fiber forward rather than yarn forward, which means that for 

the carpet to originate, the man-made fibers cannot be made outside of 

the NAFTA territory. 

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Example 13:

A tufted carpet (HTSUSA 5703.20) is made in Mexico from a 

Malaysian jute fabric (HTSUSA 5310.10) which is tufted (in Mexico) 

with yarn (HTSUSA 5509.11) that is spun in the U.S. from 

Taiwanese nylon staple fibers (HTSUSA 5503.10). 

Considering just the first part of the Specific Rule of Origin (see above), this carpet 

would appear to be originating. The two foreign materials, Malaysian fabric of 5310 and 

Taiwanese fibers of 5503, are not among the exceptions listed within the rule. 

However, for trade between Mexico and the U.S., we now know that there is a special 

rule which applies to subheading 5703.20, which does not allow fiber of 5503 - as we 

said, the effect of this new rule was to make this type of carpet 

“fiber forward” instead of yarn forward. Hence, under this special rule the carpet is nonoriginating.

III. MARKING RULES FOR TEXTILE AND APPAREL PRODUCTS 

U.S. legislation implemented the Uruguay Round of trade agreements and the Marking 

Rules for textiles effective July 1, 1996. These rules determine country of origin for all 

countries (excluding Israel, but including the NAFTA countries), for purposes of 

marking, duty rate determination, applicability of Merchandise Processing Fee (MPF) 

and quota/visa determination. These rules are codified under Section 102.21 of the 

Customs Regulations. 

We would use the Marking Rules in cases where the goods do originate under NAFTA, 

but where we still need to determine the country of origin to determine what duty rate 

(Mexico or Canada) applies. It is also worth noting that the “NAFTA Preference 

Override” under 102.19 CR provides for cases where there is a conflict between the 

Rules of Origin and the Marking Rules. For a complete discussion of the Marking Rules 

for textiles, refer to the Informed Compliance Publication entitled “What Every Member 

of the Trade Community Should Know About: Textile & Apparel Rules of Origin.” 

IV. MEXICAN SPECIAL REGIME 

The benefits of Mexican Special Regime are that the goods are not subject to MPF or 

duty. These benefits apply to all textile products, but only if they are assembled in 

Mexico. An example at the end of this section illustrates this point. 

The basic requirements for Mexican Special Regime can be found in HTSUSA 

9802.00.9000, cited in the box on the next page. 

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The Mexican Special Regime has the following requirements: 

• The product must be assembled in Mexico 

• The fabric must be wholly formed in the U.S., in other words, the yarn must be 

either knitted, woven or otherwise constructed (spunbonded) into fabric(foreign 

greige fabric that is printed, dyed, and cut in the U.S. does not qualify). 

• The fabric must be cut into components in the U.S. 

9802.00.9000

Textile and apparel goods, assembled in Mexico in which all fabric 

components were wholly formed and cut in the United States, 

provided that such fabric components, in whole or in part,

(a) were exported in condition ready for assembly without further 

fabrication,

(b) have not lost their physical identity in such articles by change 

in form, shape or otherwise, and

(c) have not been advanced in value or improved in condition 

abroad except by being assembled and except by operations 

incidental to the assembly process;

provided that goods classifiable in chapters 61, 62 or 63 may have 

been subject to bleaching, garment dyeing, stone-washing, acidwashing or perma-pressing after assembly as provided for herein. 

One of the benefits concerns post production procedures. Under the Mexican Special 

Regime, a textile article may be bleached, garment dyed, stone-washed, acid washed, 

enzyme washed or permanently pressed after assembly. These processes disqualified 

an article under prior versions of the Special Regime program.

Some of the prior requirements, mostly procedural, are still in place:

• Importers are obligated to retain proof that the fabric is U.S. formed (yarn made into 

fabric in the U.S.). 

• Accurate records must be maintained to show the quantities of cut components 

exported and the finished goods imported. 

• The requirement that the cost of findings, trimmings and certain elastic strips of 

foreign origin do not exceed 25% of the cost of the components of the assembled 

product, remains unchanged. 

Procedural differences:

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• ITA-370P form is not required for goods classified under HTSUSA number 

9802.00.9000. 

• The importer must certify that the finished goods are sewn in Mexico from U.S. 

formed and cut fabric.

Example 14:

A men’s suit type jacket of wool, knit, (6103.00.00) does not 

originate under the NAFTA. It is sewn in Mexico from components 

that have been cut in the U.S. from fabric that has been formed 

(knit) in the US from yarn that has been imported from outside the 

NAFTA territory.

Under this example, the jacket would not originate because of the non-NAFTA yarn, and 

the jacket would be subject to the general duty rate. Instead, because the fabric was 

formed and cut in the U.S., this suit-type jacket qualifies for Special Regime. It would 

be free of both duty and MPF. 

V. TARIFF PREFERENCE LEVELS (TPLS)

If a good is not originating under the Rules of Origin, it might nevertheless enjoy 

reduced duty rates under the TPLs. There are three conditions or requirements for a 

good to qualify for a TPL: 

• it has to meet the qualifications set out in HTSUSA Section XI, additional U.S. notes 

3-6; 

• it must be accompanied by a Certificate of Eligibility; and 

• it must be within the annual quantity limits set out in HTSUSA Section XI, additional 

U.S. note 3, 4 or 5 depending on the good. 

The specific rules are broken out as follows: 

• Note 3 covers apparel and certain textile articles 

• Note 4 covers certain fabric and made-up articles 

• Note 5 covers certain yarns 

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SHORTHAND VERSION OF TPLs

CA apparel cut or knit to shape & sewn or otherwise assembled.

MX apparel cut or knit to shape & sewn or otherwise assembled, 

except for certain:

blue denim or oxford cloth,

MMF sweaters,

certain garments of circular knit fabric.

MX apparel/articles assembled from U.S. cut fabric, except for 

certain:

blue denim or oxford cloth,

MMF sweaters,

certain garments of circular knit fabric.

CA or MX cotton or MMF fabric, or made-up articles.

CA or MX spun cotton or spun MMF yarns.

Each rule contains separate requirements for Canada and Mexico and separate 

quantity levels for each country. For Mexico there is an additional rule and a separate 

quantity for apparel and some articles assembled in Mexico from fabric cut in the U.S.

Specifically, the rules are: 

• For Canadian apparel to qualify, the garment must be cut or knit to shape and sewn 

or otherwise assembled in Canada from foreign fabric or yarn [HTSUSA Section XI, 

Additional U.S. Note 3(a)] 

(The specific quantity level for goods qualifying under this rule is found in 

HTSUSA Section XI, Additional U.S. Note 3(f).) 

• For Mexican apparel, the qualifying rule is the garment must be cut or knit to shape 

and sewn or otherwise assembled from foreign fabric or yarn [HTSUSA Section XI, 

Additional U.S. Note 3(b)]. Exceptions: 

Blue denim over 200 grams, e.g., denim jackets and jeans 

Woven oxford fabric of an average yarn number less than 135 metric 

number, e.g., men's dress shirts 

Man-made fiber sweaters

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Certain garments of circular knit fabric of yarn number equal to or less 

than 100 metric number, e.g., cotton and man-made fiber underwear, Tshirts, tank tops, also pajamas (fine knit) 

A garment made from these fabrics, even if the garment is cut and sewn in 

Mexico, would not qualify for TPL. These exceptions are spelled out in detail in 

HTSUSA Section XI, Additional U.S. Notes 3 (d) and (e). 

(Quantity levels allowed for this TPL are found in HTSUSA Section XI, Additional 

U.S. Note 3(g)(I)) 

• For Mexico there is a separate TPL established for apparel and certain textile 

articles that are sewn or otherwise assembled in Mexico under HTSUSA 

9802.00.8055. This is for foreign fabric cut in the U.S. and exported to Mexico for 

assembly. There are certain exceptions, the same exceptions as noted above. If a 

TPL fills for this HTSUSA number merchandise must be entered under HTSUSA 

9802.00.8065. (see HTSUSA Section XI, additional U.S. Note 3(c)). 

(Quantity limits for this TPL can be found in HTSUSA Section XI, Additional U.S. 

Note 3(g)(ii)) 

• Note 4 covers cotton or man-made fiber fabric or made-up articles classified in 

Chapters 52-55, 58, 60 and 63 that are woven or knit in Mexico or Canada from 

foreign spun yarns. This note also applies to articles of HTSUSA #9404.90 

(bedding) that are finished and cut and sewn or otherwise assembled from certain 

foreign fabrics.

• Note 5 covers spun cotton and spun man made fiber yarns. Each of these rules 

indicates certain exceptions. 

• There is a special arrangement with Canada for reporting TPLs that apply for fabric 

and made-up textiles.

• For textile articles that are not qualifying because certain non-originating textile 

materials do not undergo the applicable change in tariff classification as set out in 

the Agreement, but where such materials are 50% or less by weight of the materials 

of that textile article, only 50% of the square meter equivalent (SME) is to be 

charged to the TPL. If over 50%, then 100% of the SME will be charged (see 

HTSUSA Section XI, additional U.S. Note 4(c)).

Example 15:

A man's pair of trousers (6103.41) constructed in Mexico from 

Italian knit fabric, 70% wool, 30% polyester.

This garment is not originating because the Specific Rule of Origin is “yarn-forward.” 

However, in light of the TPL rules, if a good classified in Chapters 61 or 62 is both cut 

(or knit to shape) and sewn or otherwise assembled in Mexico from foreign fabric or 

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May 2008

yarn, it can be entitled to TPL treatment. The exceptions to this rule spelled out in 

HTSUSA Section XI, Additional U.S. Notes 3(d) and 3(e) do not apply. So these 

trousers which are non-originating, are entitled to the lower NAFTA rates, up to the TPL 

limit that has been set. 

Procedural Requirements. The claim for Tariff Preference Level (TPL) will be based 

upon a Certificate of Eligibility: 

• Mexican and Canadian governments must issue a Certificate of Eligibility 

• Do not confuse this with the documentation required for goods considered to be 

originating. The certificate of eligibility is issued by the foreign government, the 

NAFTA Certificate of Origin is not. 

• Without this certificate non-NAFTA originating textile merchandise will be dutiable at 

the column 1 rate.

When a certificate of eligibility is submitted with the entry/entry summary the appropriate 

Chapter 99 number or 9802.00.8055, as well as the certificate of eligibility number must 

appear on the CF 7501 in column 34. 

Claims for TPLs, although normally made at the time of entry summary, will be accepted 

until the time when the liquidation of an entry becomes final. Retroactive claims for TPL 

status must be accompanied by a Certificate of Eligibility, and will be honored only if the 

specified quantity limitations have not been filled. 

NAFTA Schedule 3.1.3 of Annex 300B “Conversion Factors” provides for conversion 

factors to obtain Square Meter Equivalents (SME) for various products for purposes of 

the TPLs. 

VI. DOCUMENTATION

A. NAFTA Certificate of Origin 

The NAFTA Certificate of Origin (Customs Form 434) must be completed by the 

exporter for any textile product for which a NAFTA claim is made, and need not be filed 

with the entry package. It must be in the possession of the importer at the time the 

NAFTA claim is made, and available upon Customs' request. 

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ADDITIONAL INFORMATION 

The Internet 

The home page of U.S. Customs and Border Protection on the Internet’s World Wide 

Web, provides the trade community with current, relevant information regarding CBP 

operations and items of special interest. The site posts information -- which includes 

proposed regulations, news releases, publications and notices, etc. -- that can be 

searched, read on-line, printed or downloaded to your personal computer. The web site 

was established as a trade-friendly mechanism to assist the importing and exporting 

community. The web site also links to the home pages of many other agencies whose 

importing or exporting regulations that U.S. Customs and Border Protection helps to 

enforce. The web site also contains a wealth of information of interest to a broader 

public than the trade community. For instance, the “Know Before You Go” publication 

and traveler awareness campaign is designed to help educate international travelers. 

 

The web address of U.S. Customs and Border Protection is http://www.cbp.gov

Customs Regulations 

The current edition of Customs and Border Protection Regulations of the United States 

is a loose-leaf, subscription publication available from the Superintendent of 

Documents, U.S. Government Printing Office, Washington, DC 20402; telephone (202) 

512-1800. A bound edition of Title 19, Code of Federal Regulations is also available for 

sale from the same address. All proposed and final regulations are published in the 

Federal Register, which is published daily by the Office of the Federal Register, National 

Archives and Records Administration, and distributed by the Superintendent of 

Documents. Information about on-line access to the Federal Register may be obtained 

by calling (202) 512-1530 between 7 a.m. and 5 p.m. Eastern time. These notices are 

also published in the weekly Customs Bulletin described below. 

Customs Bulletin 

The Customs Bulletin and Decisions (“Customs Bulletin”) is a weekly publication that 

contains decisions, rulings, regulatory proposals, notices and other information of 

interest to the trade community. It also contains decisions issued by the U.S. Court of 

International Trade, as well as customs-related decisions of the U.S. Court of Appeals 

for the Federal Circuit. Each year, the Government Printing Office publishes bound 

volumes of the Customs Bulletin. Subscriptions may be purchased from the 

Superintendent of Documents at the address and phone number listed above. 

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NAFTA for Textiles and Textile Articles 

May 2008

Importing into the United States 

This publication provides an overview of the importing process and contains general 

information about import requirements. The current edition of Importing Into the United 

States contains much new and revised material brought about pursuant to the Customs 

Modernization Act (“Mod Act”). The Mod Act has fundamentally altered the relationship 

between importers and U.S. Customs and Border Protection by shifting to the importer 

the legal responsibility for declaring the value, classification, and rate of duty applicable 

to entered merchandise. 

The current edition contains a section entitled "Informed Compliance." A key component 

of informed compliance is the shared responsibility between U.S. Customs and Border 

Protection and the import community, wherein CBP communicates its requirements to 

the importer, and the importer, in turn, uses reasonable care to assure that CBP is 

provided accurate and timely data pertaining to his or her importation. 

Single copies may be obtained from local offices of U.S. Customs and Border 

Protection, or from the Office of Public Affairs, U.S. Customs and Border Protection, 

1300 Pennsylvania Avenue NW, Washington, DC 20229. An on-line version is 

available at the CBP web site. Importing into the United States is also available for 

sale, in single copies or bulk orders, from the Superintendent of Documents by calling 

(202) 512-1800, or by mail from the Superintendent of Documents, Government Printing 

Office, P.O. Box 371954, Pittsburgh, PA 15250-7054. 

Informed Compliance Publications 

U.S. Customs and Border Protection has prepared a number of Informed Compliance 

publications in the “What Every Member of the Trade Community Should Know 

About:...” series. Check the Internet web site http://www.cbp.gov for current 

publications. 

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NAFTA for Textiles and Textile Articles 

May 2008

Value Publications 

Customs Valuation under the Trade Agreements Act of 1979 is a 96-page book 

containing a detailed narrative description of the customs valuation system, the customs 

valuation title of the Trade Agreements Act (§402 of the Tariff Act of 1930, as amended 

by the Trade Agreements Act of 1979 (19 U.S.C. §1401a)), the Statement of 

Administrative Action which was sent to the U.S. Congress in conjunction with the TAA, 

regulations (19 C.F.R. §§152.000-152.108) implementing the valuation system (a few 

sections of the regulations have been amended subsequent to the publication of the 

book) and questions and answers concerning the valuation system. 

Customs Valuation Encyclopedia (with updates) is comprised of relevant statutory 

provisions, CBP Regulations implementing the statute, portions of the Customs 

Valuation Code, judicial precedent, and administrative rulings involving application of 

valuation law. A copy may be purchased for a nominal charge from the Superintendent 

of Documents, Government Printing Office, P.O. Box 371954, Pittsburgh, PA 15250-

7054. This publication is also available on the Internet web site of U.S. Customs and 

Border Protection. 

The information provided in this publication is for general information 

purposes only. Recognizing that many complicated factors may be 

involved in customs issues, an importer may wish to obtain a ruling under 

CBP Regulations, 19 C.F.R. Part 177, or obtain advice from an expert 

(such as a licensed Customs Broker, attorney or consultant) who 

specializes in customs matters. Reliance solely on the general 

information in this pamphlet may not be considered reasonable care.

Additional information may also be obtained from U.S. Customs and Border Protection 

ports of entry. Please consult your telephone directory for an office near you. The 

listing will be found under U.S. Government, Department of Homeland Security. 

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NAFTA for Textiles and Textile Articles 

May 2008

“Your Comments are Important” 

The Small Business and Regulatory Enforcement Ombudsman and 10 regional 

Fairness Boards were established to receive comments from small businesses about 

Federal agency enforcement activities and rate each agency’s responsiveness to small 

business. If you wish to comment on the enforcement actions of U.S. Customs and 

Border Protection, call 1-888-REG-FAIR (1-888-734-3247). 

REPORT SMUGGLING 1-800-BE-ALERT OR 1-800-NO-DROGA 

Visit our Internet web site: http://www.cbp.gov

33