U.S. Issues 2026 USMCA Canada TPL Quotas
for Textile and Apparel Imports
U.S.
Customs and Border Protection has released Quota Bulletin 26-112
announcing 2026 Tariff Preference Level (TPL) quotas for certain cotton,
wool, and man-made fiber textile and apparel products
from Canada under the USMCA. The quota applies to eligible
non-originating goods classified under HTSUS Chapter 98, Subchapter 23,
provided they meet USMCA TPL requirements and are supported by a valid certificate
of eligibility.
The quota
period runs from January 1 to December 31, 2026, with an opening date of
January 2, 2026. Entries filed before 8:30 a.m. ET on opening day
will be time-stamped at 8:30 a.m. ET, and quantities will be prorated
if limits are exceeded at opening.
Key
restraint levels include 40 million SME for cotton or man-made fiber apparel, 4 million SME for wool apparel, 3.8
million SME for men’s and boys’ wool suits, and a combined 71.77 million
SME cap for specified fabric categories, along with separate limits for
woven, knit, and spun yarn products.
Importers
must use SPI “S+”, eligible in-quota entry types, and declare the
appropriate Chapter 98 HTSUS followed by the corresponding Chapter
1–97 HTSUS number. Quotas will be administered on a first-come,
first-served basis through ACE, measured in Square Meters Equivalent
(SME). Post-importation claims are permitted only if filed with a valid
certificate and if quota limits have not already been filled.
Certain Cotton, Wool and Man-made Fiber textile products from Canada, as provided in the Harmonized Tariff Schedule of the
United States (HTSUS), Chapter 98 subchapter 23.
USMCA (United States-Mexico-Canada
Agreement) contains quantitative restraints
associated with a reduced duty rate for agricultural products that meet the requirements
for a “qualifying good." A qualifying good is one that meets the product
specific rule of origin; however, U.S. materials or inputs are of a non-party, i.e.,
U.S. materials are considered non-originating.
January 1, 2026 - December 31,
2026
Friday, January 2, 2026
All entries submitted after 12:01
am local port time and prior to 08:30 am Eastern Time (ET) and on the opening date
will receive an entry time of 08:30 am for quota qualification purposes. If the total for any HTSUS group exceeds the limit
at 08:30 am ET, all accepted entries will be prorated.
|
Tariff Preference Level (TPL) Number |
Description |
Limit (SME) |
|
98235201 |
Cotton or Man-made Fiber Apparel |
40,000,000 |
|
98235202 |
Wool Apparel |
4,000,000 |
|
98235203 |
Men’s and Boy’s Wool Suits of Category 443 |
3,800,000 |
|
98235204 |
Aggregate total of TPL 5 & 6 |
71,765,252 |
|
98235205 |
Cotton or man-made Fiber Fabrics and Made-up Textile Goods WOVEN |
38,642,828 |
|
98235206 |
Cotton or man-made Fiber Fabrics and Made-up Textile Goods KNIT |
38,642,828 |
|
98235207 |
Non-originating Cotton or Man-made Spun Yarn sub: ACRYLIC |
3,000,000 |
|
98235208 |
Non-originating Cotton or Man-made Spun Yarn sub: OTHER YARNS |
3,000,000 |
|
First Tariff Field |
Second Tariff Field |
|
9823.52.01 |
Appropriate Chapter 1-97 HTS Number |
|
9823.52.02 |
Appropriate Chapter 1-97 HTS Number |
|
9823.52.03 |
Appropriate Chapter 1-97 HTS Number |
|
9823.52.04 |
Appropriate Chapter 1-97 HTS Number |
|
9823.52.05 |
Appropriate Chapter 1-97 HTS Number |
|
9823.52.06 |
Appropriate Chapter 1-97 HTS Number |
|
9823.52.07 |
Appropriate Chapter 1-97 HTS Number |
|
9823.52.08 |
Appropriate Chapter 1-97 HTS Number |
Subheadings 9823.52.01 through
9823.52.08, inclusive, apply to certain textile and apparel goods of Canada that
are not originating goods under the terms of general note 11 to the tariff schedule,
however, that are eligible for special tariff treatment as provided for herein,
USMCA claims involving non-originating textiles and apparel goods subject to TPL
provisions must be accompanied by a valid certificate, or its' electronic equivalent,
of eligibility. A certificate that meets
the requirements of 15 CFR 2015.3(b), will authorize entry into the United States, subject to the applicable
in-quota quantity, at the in-quota tariff-rate established under the Agreement.
Use S+ as the primary special
program indicator (SPI).
For in-quota merchandise, use
entry type code 02, 06, 07, 12, 23, 32, 38, or 52.
Quota entries will be processed
on a “first come, first served” fashion based on presentation date/time until the
limit for that quota ID HTSUS group is reached.
A presentation date/time is determined
for the entry summary when the last of the following conditions is met:
·
Error-free entry summary on file.
·
Entry summary payment or statement scheduled information transmitted
to the Automated Commercial Environment (ACE).
·
Shipment arrival information at the intended port of unlading transmitted
to ACE.
The unit of measure is Square
Meters Equivalent (SME). SME means that unit
of measurement that results from the application of the conversion factors set out
in Annex 6-B (Conversion Factors) to a primary unit of measure such as unit, dozen,
or kilogram.
Merchandise subject to this tariff
rate quota may also be subject to other duties (Antidumping/Countervailing, Section
232, etc.).
Post-importation claims for TPL
must be filed with the certificate of eligibility for the year the entry summary,
or equivalent documentation, is accepted by CBP. Post-importation claims
will not be granted if the quantitative restraints for the subject TPL are already
filled.