Most preferential trade agreements require a Certificate of Origin or an origin declaration on the commercial invoice. For textile products, yarn-forward or fabric-forward rules of origin are common, meaning the cotton fiber, yarn, and fabric must all originate in qualifying countries. Exporters should confirm the specific rule applicable to the destination market's agreement with the US.

Schedule B classification for woven cotton fabrics depends on factors including the percentage of cotton by weight, thread count, whether the fabric is bleached, dyed, or printed, and the weave construction (plain, twill, satin, etc.). A fabric that is predominantly cotton but contains synthetic fibers may classify differently than a 100% cotton equivalent, affecting both the statistical heading and any applicable export controls.