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Canada-United States-Mexico Agreement (CUSMA) - Chapter 6 - Textile and Apparel Goods

Article 6.1: Rules of Origin and Related Matters

Application of Chapters 4 (Rules of Origin) and 5 (Origin Procedures)

1. Except as provided in this Chapter, Chapters 4 (Rules of Origin) and 5 (Origin Procedures) apply to textile and apparel goods.

De Minimis

2. A textile or apparel good classified in Chapters 50 through 60 or heading 96.19 of the Harmonized System that contains non-originating materials that do not satisfy the applicable change in tariff classification requirement specified in Annex 4-B (Product-Specific Rules of Origin), shall nonetheless be considered to be an originating good if the total weight of all those materials is not more than 10 percent of the total weight of the good, of which the total weight of elastomeric content may not exceed 7 percent of the total weight of the good, and the good meets all the other applicable requirements of this Chapter and Chapter 4 (Rules of Origin).

3. A textile or apparel good classified in Chapters 61 through 63 of the Harmonized System that contains non-originating fibers or yarns in the component of the good that determines the tariff classification of the good that do not satisfy the applicable change in tariff classification set out in Annex 4-B (Product-Specific Rules of Origin), shall nonetheless be considered to be an originating good if the total weight of all those fibers or yarns is not more than 10 percent of the total weight of that component, of which the total weight of elastomeric content may not exceed 7 percent of the total weight of the component, and the good meets all the other applicable requirements of this Chapter and Chapter 4 (Rules of Origin).

Treatment of Sets

4. Notwithstanding the product-specific rules of origin set out in Annex 4-B (Product-Specific Rules of Origin), textile and apparel goods put up in sets for retail sale, classified as a result of the application of Rule 3 of the General Rules for the Interpretation of the Harmonized System, shall not be originating goods unless each of the goods in the set is an originating good or the total value of the non-originating goods in the set does not exceed 10 percent of the value of the set.

5. For the purposes of paragraph 4:

• (a) the value of non-originating goods in the set shall be calculated in the same manner as the value of non-originating materials in Chapter 4 (Rules of Origin); and
• (b) the value of the set shall be calculated in the same manner as the value of the good in Chapter 4 (Rules of Origin).

Article 6.2: Handmade, Traditional Folkloric, or Indigenous Handicraft Goods

1. An importing Party and an exporting Party may identify particular textile or apparel goods that they mutually agree are:

• (a) hand-loomed fabrics of a cottage industry;
• (b) hand-made cottage industry goods made of those hand-loomed fabrics;
• (c) traditional folklore handicraft goods; or
• (d) indigenous handicraft goods.

2. The goods identified pursuant to paragraph 1 shall be eligible for duty-free treatment by the importing Party provided that any requirements agreed by the importing and exporting Parties are met.

Article 6.3: Special Provisions

Annex 6-A (Special Provisions) sets out special provisions applicable to certain textile and apparel goods.

Article 6.4: Review and Revision of Rules of Origin

1. On request of a Party, the Parties shall consult to consider whether particular goods should be subject to different rules of origin to address issues of availability of supply of fibers, yarns, or fabrics in the territories of the Parties.

2. In the consultations, each Party shall consider the data presented by a Party showing substantial production in its territory of the particular good. The consulting Parties shall consider that substantial production has been shown if that Party demonstrates that its domestic producers are capable of supplying commercial quantities of the good in a timely manner. With a view to concluding consultations without delay, the Parties shall endeavor to make an initial assessment of the evidence available regarding whether the fiber, yarn, or fabric is commercially available in the territories of the Parties promptly and to the extent possible within 90 days.

3. If, based on the initial assessment, the Parties agree that the fiber, yarn, or fabric is not commercially available, the Parties shall endeavor to reach agreement promptly on a corresponding proposed product-specific rule change and, as appropriate, proceed with their respective domestic procedures for implementation. The Parties shall endeavor to conclude consultations within 60 days after the initial assessment. An agreement between the Parties shall supersede any prior rule of origin for such good when approved by each Party in accordance with any necessary legal procedures of each Party.

Article 6.5: Cooperation

1. The Parties shall cooperate, through information sharing and other activities as provided for in Article 7.25 (Regional and Bilateral Cooperation on Enforcement), Article 7.26 (Exchange of Specific Confidential Information), Article 7.27 (Customs Compliance Verification Requests), and Article 7.28 (Confidentiality between Parties), on matters related to trade in textile and apparel goods.

2. The Parties recognize that documents such as bills of lading, invoices, contracts of sale, purchase orders, packing lists, and other commercial documents are particularly important to detect, prevent, or address customs offenses related to trade in textile and apparel goods.

3. Each Party shall designate a contact point for information exchange and other cooperation activities related to trade in textile and apparel goods in accordance with Article 30.5 (Agreement Coordinator and Contact Points).

Article 6.6: Verification

1. An importing Party may, through its customs administration, conduct a verification with respect to a textile or apparel good pursuant to Article 5.9 (Origin Verification), and the associated procedures, to verify whether a good qualifies for preferential tariff treatment, or through a request for a site visit as described in this Article.^{Footnote 1}

2. An importing Party may request a site visit under this Article from an exporter or producer of textile or apparel goods to verify whether:

• (a) a textile or apparel good qualifies for preferential tariff treatment under this Agreement; or
• (b) customs offenses with regard to a textile or apparel good are occurring or have occurred.

3. During a site visit under paragraph 2, an importing Party may request access to:

• (a) records and facilities relevant to the claim for preferential tariff treatment; or
• (b) records and facilities relevant to the customs offenses being verified.

4. If an importing Party seeks to conduct a site visit under paragraph 2, it shall provide the host Party, not later than 20 days prior to the date of the first visit to an exporter or producer, with:

• (a) the proposed dates;
• (b) the number and general location of exporters and producers to be visited in appropriate detail to allow the efficient and effective application of the provisions of paragraphs 7(a) and 7(b), but does not need to specify the names of the exporters or producers to be visited;
• (c) whether assistance by the host Party will be requested and what type;
• (d) the suspected customs offenses to be verified under paragraph 2(b), including relevant factual information available at the time of the notification related to the specific offenses, which may include historical information; and
• (e) whether the importer claimed preferential tariff treatment.

5. If an importing Party seeks to conduct a site visit under paragraph 2, and does not provide the names of the exporters or producers 20 days prior to the site visit, it shall provide the host Party with a list of the names and addresses of the exporters or producers it proposes to visit, in a timely manner and prior to the date of the first visit to an exporter or producer under paragraph 2, to facilitate coordination, logistical support, and scheduling of the site visit.

6. The host Party shall promptly acknowledge receipt of the notification of a proposed site visit under paragraph 2, and may request information from the importing Party to facilitate planning of the site visit, such as logistical arrangements or provision of requested assistance.

7. If an importing Party seeks to conduct a site visit under paragraph 2:

• (a) officials of the customs administration of the host Party may accompany the officials of the importing Party during the site visit;
• (b) officials of the customs administration of the host Party may, in accordance with its laws and regulations, on request of the importing Party or on its own initiative, assist the officials of the importing Party during the site visit and provide, to the extent practicable, information relevant to conduct the site visit;
• (c) the importing and the host Party shall limit communication regarding the site visit to relevant government officials and shall not inform any person outside the government of the host Party in advance of a site visit or provide any other verification or other information not publicly available the disclosure of which could undermine the effectiveness of the action;
• (d) the importing Party shall request permission from the exporter, producer, or a person having capacity to consent on behalf of the exporter or producer, either prior to the site visit if this would not undermine the effectiveness of the site visit or at the time of the site visit, to access the relevant records or facilities; and
• (e) if the exporter, producer, or person having the capacity to consent on behalf of the exporter or producer denies permission or access to the records or facilities, the site visit will not occur. If the exporter, producer, or a person having the capacity to consent on behalf of the exporter or producer is not able to receive the importing Party to carry out the site visit, the site visit shall be conducted on the following working day unless:
• (i) the importing Party agrees otherwise, or
• (ii) the exporter, producer, or person having the capacity to consent on behalf of the exporter or producer, substantiates a valid reason acceptable to the importing Party that the site visit cannot occur at that time.
• If the exporter, producer, or person having the capacity to consent on behalf of the exporter or producer, does not have a valid reason acceptable to the importing Party that the site visit cannot take place on the following working day, the importing Party may deem permission for the site visit or access to the records or facilities to be denied. The importing Party shall give consideration to any reasonable alternative proposed dates, taking into account the availability of relevant employees or facilities of the person visited.

8. On completion of a site visit under paragraph 2, the importing Party shall:

• (a) on request of the host Party, inform the host Party of its preliminary findings;
• (b) on receiving a written request from the host Party, provide the host Party with a written report of the results of the site visit, including any findings, no later than 90 days after the date of the request; and
• (c) on receiving a written request of the exporter or producer, provide that person with a written report of the results of the site visit as it pertains to that exporter or producer, including any findings. This may be a report prepared under subparagraph (b), with appropriate changes. The importing Party shall inform the exporter or producer of the entitlement to request this report.

9. If an importing Party conducts a site visit under this Article and, as a result, intends to deny preferential tariff treatment to a textile or apparel good, it shall, prior to issuing a written determination, inform the importer and any exporter or producer that provided information directly to the importing Party, of the preliminary results of the verification and provide those persons with a notice of intent to deny that includes when the denial would be effective and a period of at least 30 days to submit additional information, including documents, to support the claim for preferential tariff treatment.

10. The importing Party shall not reject a claim for preferential tariff treatment on the sole grounds that the host Party does not provide requested assistance or information under this Article.

11. If verifications of identical textile or apparel goods by a Party indicate a pattern of conduct by an exporter or producer of false or unsupported representations that a textile or apparel good imported into its territory qualifies for preferential tariff treatment, the importing Party may withhold preferential tariff treatment to identical textile or apparel goods imported, exported, or produced by that person until it is demonstrated to the importing Party that those identical textile or apparel goods qualify for preferential tariff treatment. For the purposes of this paragraph, “identical textile or apparel goods” means textile or apparel goods that are the same in all respects, including physical characteristics, quality and reputation, irrespective of minor differences in appearance that are not relevant to a determination of origin of those goods.

Article 6.7: Determinations

The importing Party may deny a claim for preferential tariff treatment for a textile or apparel good:

• (a) for a reason listed in Article 5.10 (Determinations of Origin);
• (b) if, pursuant to a site visit under Article 6.6.2 (Verification), it has not received sufficient information to determine that the textile or apparel good qualifies for preferential tariff treatment; or
• (c) if, pursuant to a request for a site visit under Article 6.6.2 (Verification), a the importing Party is unable to conduct a site visit as access or permission for the site visit is denied, the importing Party is prevented from completing the site visit, or the exporter, producer, or person having the capacity to consent on behalf of the exporter or producer does not provide access to the relevant records or facilities during a site visit.

Article 6.8: Committee on Textile and Apparel Trade Matters

1. The Parties hereby establish a Committee on Textile and Apparel Trade Matters, (Textiles Committee), composed of government representatives of each Party.

2. The Textiles Committee shall meet at least once within one year of the date of entry into force of this Agreement, and thereafter at such times as the Parties decide and on request of the Commission. The Committee shall meet at such venues and times as the Parties decide.

3. The Textiles Committee may consider any matter arising under this Chapter, and its functions shall include review of the implementation of this Chapter, consultation on technical or interpretive difficulties that may arise under this Chapter, and discussion of ways to improve the effectiveness of cooperation under this Chapter.

4. The Textiles Committee shall assess the potential benefits and risks that may result from the elimination of existing restrictions on trade between the Parties in worn clothing and other worn articles classified in heading 63.09 of the Harmonized System, including the effects on business and employment opportunities, and on the market for textile and apparel goods, in each Party.

5. Prior to the entry into force of an amended version of the Harmonized System, the Committee shall consult to prepare proposed updates to this Chapter that are necessary to reflect changes to the Harmonized System.

Article 6.9: Confidentiality

The provisions set out in Article 5.12 (Confidentiality) apply to the information collected from a trader or provided by another Party under this Chapter.

ANNEX 6-A - SPECIAL PROVISIONS

Section A: Definitions

For the purposes of this Annex:

average yarn number means the average yarn number of the yarns contained within the good. In computing the average yarn number, the length of the yarn is considered to be equal to the distance covered by it in the fabric, with all clipped yarn being measured as if continuous and with the count being taken of the total single yarns in the fabric including the single yarns in any multiple (folded) or cabled yarns. The weight shall be taken after any excessive sizing is removed by boiling or other suitable process. Any one of the following formulas may be used to determine the average yarn number:

N = BYT / 1,000

N = 100T / Z'

N = BT / Z

N = ST / 10

where:

N is the average yarn number,

B is the breadth (width) of the fabric in centimeters,

Y is the meters (linear) of the fabric per kilogram,

T is the total single yarns per square centimeter,

S is the square meters of fabric per kilogram,

Z is the grams per linear meter of fabric, and

Z' is the grams per square meter of fabric,

and fractions in the resulting "average yarn number” shall be disregarded;

category means the 3-digit textile and apparel categories and the corresponding Harmonized System numbers set out in the Correlation: Textile and Apparel Categories with the Harmonized Tariff Schedule of the United States, or successor publication, published by the United States Department of Commerce, International Trade Administration, Office of Textiles and Apparel;

square meters equivalent (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; and

wool apparel means:

• (a) apparel predominantly of wool, by weight;
• (b) woven apparel predominantly of man-made fibers by weight, and containing 36 percent or more of wool, by weight; or
• (c) knitted or crocheted apparel predominantly of man-made fibers by weight, and containing 23 percent or more of wool by weight.

Section B: Tariff Treatment of Certain Textile and Apparel Goods

The United States shall not apply customs duties on textile and apparel goods that are assembled in Mexico from fabrics wholly formed and cut in the United States and exported from and reimported into the United States under:^{Footnote 2}

• (a) U.S. tariff item 9802.00.90 or any successor provision to this U.S. tariff item; or
• (b) Chapter 61, 62, or 63 of the Harmonized System if, after such assembly, those goods that would have qualified for treatment under 9802.00.90, or any successor provision to this U.S. tariff item, notwithstanding whether the goods have been subject to bleaching, garment dyeing, stone-washing, acid-washing, or perma-pressing.

Section C: Preferential Tariff Treatment for Non-Originating Goods of another Party

Apparel Goods

1. Each Party shall apply the preferential tariff treatment applicable to originating goods, set out in its Schedule to Annex 2-B (Tariff Commitments), up to the annual quantities, in SME, specified in Appendix 1 (Preferential Tariff Treatment for Non-Originating Apparel), to apparel goods of Chapters 61 and 62 and textile or apparel goods, other than of wadding, of heading 96.19 of the Harmonized System that are both cut (or knit to shape) and sewn or otherwise assembled in the territory of a Party from fabric or yarn produced or obtained outside the territories of the Parties, and that meet other applicable conditions for preferential tariff treatment under this Agreement. The SME shall be determined in accordance with the conversion factors set out in Annex 6-B (Conversion Factors).

Exceptions

2. For the purposes of trade between Mexico and the United States:

• (a) apparel goods of Chapters 61 and 62 of the Harmonized System, in which the fabric that determines the tariff classification of the good is classified in one of the following tariff provisions, are ineligible for preferential tariff treatment provided for under the levels established in Appendix 1 (Preferential Tariff Treatment for Non-Originating Apparel):
  • (i) blue denim: subheading 5209.42 or 5211.42; U.S. tariff items 5212.24.60.20, 5514.30.32.10, or 5514.30.39.10; Mexican tariff items 5212.24.01, or 5514.30.02; or any successor provision to these tariff items, and
  • (ii) fabric woven as plain weave where two or more warp ends are woven as one (oxford cloth) of average yarn number less than 135 metric number: subheading 5208.19, 5208.29, 5208.39, 5208.49, 5208.59, 5210.19, 5210.29, 5210.39, 5210.49, 5210.59, 5512.11, 5512.19, 5513.13, 5513.23, 5513.39, or 5513.49, or any successor provision to these tariff items;
• (b) apparel goods of U.S. tariff items 6107.11.00, 6107.12.00, 6109.10.00 or 6109.90.10; Mexican tariff items 6107.11.02, 6107.11.99, 6107.12.02, 6107.12.99, 6109.10.02, 6109.10.99, 6109.90.03, or 6109.90.91; or any successor provision to these tariff items, are ineligible for preferential tariff treatment provided for under the levels established in Appendix 1 if they are composed chiefly of circular knit fabric of yarn number equal to or less than 100 metric number;
• (c) apparel goods of subheading 6108.21 or 6108.22 are ineligible for preferential tariff treatment provided for under the levels established in 2(a), 2(b), 3(a) and 3(b) in Appendix 1 (Preferential Tariff Treatment for Non-Originating Apparel) if they are composed chiefly of circular knit fabric of yarn number equal to or less than 100 metric number; and
• (d) apparel goods of U.S. tariff items 6110.30.10.10, 6110.30.10.20, 6110.30.15.10, 6110.30.15.20, 6110.30.20.10, 6110.30.20.20, 6110.30.30.10, 6110.30.30.15, 6110.30.30.20, or 6110.30.30.25; apparel goods of those tariff items are classified as parts of ensembles in U.S. tariff items 6103.23.00.30, 6103.23.00.70, 6104.23.00.22, or 6104.23.00.40; apparel goods of Mexican tariff item 6110.30.01; or apparel goods of that tariff item that are classified as parts of ensembles in subheading 6103.23 or 6104.23, or any successor provision to these tariff items, are ineligible for preferential tariff treatment provided for under the levels established in Appendix 1 (Preferential Tariff Treatment for Non-Originating Apparel).

Fabric and Made-Up Goods

3. Each Party shall apply the preferential tariff treatment applicable to originating goods set out in its Schedule to Annex 2-B (Tariff Commitments), up to the annual quantities, in SME, specified in Appendix 2 (Preferential Tariff Treatment for Non-Originating Cotton or Man-Made Fiber Fabrics and Made up Goods), to cotton or man-made fiber fabric and cotton or man-made fiber made鈥憉p textile goods of Chapters 52 through 55 (excluding goods containing 36% or more by weight of wool or fine animal hair), 58, 60, and 63 of the Harmonized System that are woven or knit in the territory of a Party from yarn produced or obtained outside the territories of the Parties or yarn produced in the territories of the Parties from fiber produced or obtained outside the territories of the Parties, or knit in the territory in a Party from yarn spun in the territory of a Party from fiber produced or obtained outside the territories of the Parties, and to goods of subheading 9404.90 that are finished and cut and sewn or otherwise assembled from fabrics of subheadings 5208.11 through 5208.29, 5209.11 through 5209.29, 5210.11 through 5210.29, 5211.11 through 5211.20, 5212.11, 5212.12, 5212.21, 5212.22, 5407.41, 5407.51, 5407.71, 5407.81, 5407.91, 5408.21, 5408.31, 5512.11, 5512.21, 5512.91, 5513.11 through 5513.19, 5514.11 through 5514.19, 5516.11, 5516.21, 5516.31, 5516.41, or 5516.91 produced or obtained outside the territories of the Parties, and that meet other applicable conditions for preferential tariff treatment under this Agreement.

4. For the purposes of paragraph 3, the number of SME that will be counted against the Tariff Preference Levels (TPLs) applied for the purposes of trade between Canada and the United States shall be:

• (a) for textile goods that are not originating because certain non-originating textile materials do not undergo the applicable change in tariff classification set out in Annex 4-B (Product-Specific Rules of Origin) for that good, but where such materials are 50 percent or less by weight of the materials of that good, only 50 percent of the SME for that good; and
• (b) for textile goods that are not originating because certain non-originating textile materials do not undergo the applicable change in tariff classification set out in Annex 4-B (Product-Specific Rules of Origin) for that good, but where such materials are more than 50 percent by weight of the materials of that good, 100 percent of the SME for that good.

Spun Yarn

5. Each Party shall apply the preferential tariff treatment applicable to originating goods set out in its Schedule to Annex 2-B (Tariff Commitments), up to the annual quantities, in kilograms (kg), specified in Appendix 3 (Preferential Tariff Treatment for Non-Originating Cotton or Man-Made Fiber Spun Yarn), to cotton or man-made fiber yarns of heading 52.05 through 52.07 or 55.09 through 55.11 that are spun in the territory of a Party from fiber of heading 52.01 through 52.03 or 55.01 through 55.07, produced or obtained outside the territories of the Parties and that meet other applicable conditions for preferential tariff treatment under this Agreement.

6. For the purposes of trade between the United States and Canada, those Parties shall also apply the preferential tariff treatment provided for in paragraph 5 to goods of heading 56.05 that are formed the territory of in a Party from fibers obtained outside the territories of the Parties and that meet other applicable conditions for preferential tariff treatment under this Agreement.

Goods Entering under TPL Provisions

7. Each Party shall provide preferential tariff treatment for goods imported into its territory under a TPL set out in Annex 6-A, and no Party shall apply a customs user fee for those goods.^{Footnote 3} Except as provided in paragraphs 8 through 16, the provisions of this Agreement regarding claims for preferential tariff treatment, including verification pursuant to Article 6.6 (Verification), verification pursuant to Article 5.9 (Origin Verification), or cooperation or enforcement activities pursuant to Section B of Chapter 7 (Customs Administration and Trade Facilitation), and related provisions, that apply to other textiles and apparel goods also apply to these goods, notwithstanding that goods subject to a TPL are not originating goods and therefore the obligation for a certification of origin under Article 5.2 (Claims for Preferential Tariff Treatment) does not apply.

8. Trade in the goods referred to in this Annex shall be monitored by the Parties. The Parties shall consult as needed to ensure that the TPLs are administered effectively and shall cooperate in the administration of this Annex, including by responding promptly to time-sensitive requests related to issues regarding TPL utilization.

9. The importing Party shall manage each TPL on a first-come, first-served basis and shall calculate the quantity of goods that enter under a TPL on the basis of its imports.

10. Each Party shall publish online:

• (a) the amount of each annual TPL and the quantities allocated against each TPL, updated at least monthly;
• (b) the utilization of each annual TPL, based on its imports, updated at least monthly;
• (c) information on allocation and utilization of each TPL from entry into force of this Agreement; and
• (d) its procedures for allocation of a TPL, along with summary documents explaining the procedures. Further, any changes to these procedures should be subject to a public notice and comment process.

11. An importing Party may require a document issued by a Party’s competent authority, such as a certificate of eligibility, with information demonstrating that a good qualifies for duty-free treatment under a TPL, to track allocation and use of a TPL or as a condition to grant duty-free treatment to a good under a TPL.

12. Each Party shall allow an importer to claim duty-free treatment for a good under a TPL for at least one year after a good is imported.

13. Each Party shall notify the other Parties if it requires a certificate of eligibility or other documentation under paragraph 11, and the minimum data elements required.

14. The Parties shall establish a secure system at the entry into force of this Agreement for electronic transmission of Certificates of Eligibility or other documentation related to TPL utilization, as well as for sharing information in real time related to allocation and utilization of TPLs.

15. At the request of one of the Parties, the competent authority of another Party shall exchange additional statistical information about the issuance of Certificates of Eligibility, TPL utilization, and any other related matter.

16. On request of a Party wishing to adjust an annual TPL based on the ability to obtain supplies of particular fibers, yarns, and fabrics, as appropriate, that can be used to produce originating goods, the Parties shall consult on the possibility of adjusting such level. Any adjustment in the TPL requires the mutual consent of the Parties concerned and is subject to domestic approval procedures.

APPENDIX 1

Preferential Tariff Treatment for Non-Originating Apparel

APPENDIX 2

Preferential Tariff Treatment for Non-Originating Cotton or Man-made Fiber Fabrics and Made-Up Goods

APPENDIX 3

PREFERENTIAL TARIFF TREATMENT FOR NON-ORIGINATING Cotton or Man-made Fiber Spun Yarn

ANNEX 6-B

Conversion Factors

1. For the purposes of this Annex:

DPR means dozen pair;

DZ means dozen;

KG means kilogram;

NO means number; and

SM means square meter.

2. This Schedule applies to tariff preference levels pursuant to Annex 6-A (Special Provisions).

3. Unless otherwise provided in this Annex, or as may be agreed between any two Parties with respect to trade between them, the rates of conversion into SME set out in paragraphs 4 through 7 shall apply.

4. The following conversion factors shall apply to the goods covered by the following US categories:

5. The following conversion factors shall apply to the following goods not covered by a U.S. category:

6. The primary unit of measure for the following tariff items in U.S. category 666 shall be NO and shall be converted into SME by a factor of 5.5:

7. The primary unit of measure for the following tariff items in U.S. category 666 shall be NO and shall be converted into SME by a factor of 0.9:

8. The primary unit of measure for garment parts of subheadings 6117.90 and 6217.90 and for pillows, cushions and similar furnishings, other than of cotton of U.S. Harmonized System statistical provision 9404.90.2000 shall be KG and shall be converted into SME by applying the following factors: