How to respond to a CBP Form 28 when you import apparel

The envelope that changes your week

You import apparel. One morning your customs broker forwards an email with the subject line: "CBP Request for Information." Inside is a CBP Form 28 asking questions about a shipment that cleared three months ago. Maybe CBP wants fiber content documentation. Maybe they want to know why you classified a garment as a "pullover" instead of a "sweatshirt." Maybe they want valuation support for a related-party transaction.

Whatever the question, you have 30 days. The clock started on the date printed on the form.

Most importers panic, then procrastinate, then scramble. That sequence often turns a routine inquiry into a CF-29 rate advance, a penalty proceeding, or a full Focused Assessment audit. This post walks through what a CF-28 actually is, why apparel triggers so many of them, and how to structure your response so you close the matter cleanly.

What is CBP Form 28

CBP Form 28 is a formal request for additional information about an import entry. According to the Federal Register, CBP uses it when "the invoice or other documentation does not provide sufficient information for appraisement or classification, including for import compliance with trade agreements, preference treatment, or special provisions."

The form itself is short. It shows the entry number, the port, and the date of the request. It lists specific questions, a deadline, and the name of the CBP officer you need to respond to. The back of the form includes a certification block where you attest that everything you submit is true and correct.

The form is not optional. It is not a suggestion. CBP estimates that responding takes about two hours on average, but for apparel entries that involve fiber testing, supply chain documentation, or valuation disputes, two hours is wildly optimistic.

Why apparel importers get more CF-28s

Apparel is a "high-risk" commodity category in CBP's enforcement framework. The reasons are structural:

• Complex classification. Textile and apparel HTS codes fall under Chapters 61 and 62 of the Harmonized Tariff Schedule. Classification depends on fiber content, construction method (knit vs. woven), gender, garment type, and sometimes ornamentation. A cotton knit T-shirt is 6109.10. A polyester woven jacket is 6201 or 6202 depending on gender and style. Small differences in fiber blend can shift you from one subheading to another, and duty rates across apparel range from about 6% to 32% depending on the line.

• High tariff exposure. With Section 301 duties, the Section 122 surcharge, and MFN rates stacking together, total duty on certain apparel categories can exceed 40%. That creates incentive pressure. CBP knows that pressure exists.

• Origin complexity. Apparel has unique country-of-origin rules. For most goods, origin is where substantial transformation occurs. For apparel, origin is generally where cutting and assembly happen. But fiber origin matters for UFLPA enforcement. And marking requirements are strict. Errors on origin declarations are common and costly.

• UFLPA exposure. The Uyghur Forced Labor Prevention Act has made apparel and textiles a top enforcement priority. CBP has detained thousands of apparel shipments. Even indirect Xinjiang exposure triggers scrutiny. A CF-28 may be CBP's first step to determine whether your supply chain documentation meets UFLPA standards.

• De minimis changes. Since Section 321 reforms tightened eligibility for China-origin goods, more DTC sellers have moved to formal entries. CBP has noted that importers transitioning from courier-based shipping often have documentation gaps. That transition attracts inquiries.

"Your likelihood for being selected for an audit of any kind increases when you're importing commodities that have been assessed as high-risk. This means importing goods like apparel, automobile parts, agricultural goods, and the like may catch CBP's attention."

What triggers a CF-28

CBP does not pick entries at random. Triggers include:

• Inconsistent HTS codes. If your HS codes shift between categories across entries, or if you classify similar products under different subheadings, CBP flags the pattern. This is especially common with apparel because fiber blend changes or style variations can justify different codes, but inconsistency still attracts review.

• Valuation questions. Valuation issues are the leading cause of audits and inquiries. If you are a related party to your supplier, CBP may want transfer pricing documentation. If your declared value looks low relative to comparable goods, expect questions. If you are using the First Sale Rule, your documentation must be airtight.

• Origin discrepancies. Incorrect origin declarations or improper USMCA claims raise red flags immediately. So do shipments that appear to involve transshipment or circumvention.

• UFLPA screening. CBP's UFLPA dashboard now tracks enforcement actions by HTS-4 classification and country of origin. If your product category has high detention rates, you are more likely to receive a CF-28 asking for supply chain mapping to the raw material level.

• Fiber content mismatch. If CBP tests your garment and finds the fiber content does not match what you declared, you will hear about it. One importer I know had a supplier mislabel a synthetic blend as 100% cotton. Customs flagged the discrepancy, forced a formal reclassification, and the importer faced back duties, storage fees, and heightened scrutiny on future shipments.

How to respond: the 30-day framework

You have 30 days from the date on the form. If you cannot meet that deadline, you can request an extension, but you must provide specific circumstances explaining why you need more time. Do not wait until day 29 to ask.

Here is the framework:

Step 1: Read the form carefully

Identify exactly what CBP is asking. The form has checkboxes and blank spaces. CBP may want:

• Descriptive literature explaining what the merchandise is and how it is used
• Fiber content documentation
• Valuation support, including whether the transaction involves related parties
• Information about assists, royalties, license fees, or commissions
• Country of origin documentation
• Supply chain mapping for UFLPA compliance

Understand the scope. Answer what they asked. Do not answer more.

Step 2: Pull the entry documentation

Gather everything related to the entry in question:

• Commercial invoice
• Bill of lading
• Packing list
• Tech pack or product specification sheet
• Fiber content test reports (if available)
• Certificate of origin
• Any prior CBP rulings you relied on
• Supplier correspondence about the product

If you classified the garment based on internal research, pull that research. If you relied on your broker's classification, get their reasoning in writing.

Step 3: Check for systemic issues

This is the step most importers skip, and it is the most important.

Ask yourself: Was this a one-time error, or is there a pattern? If CBP is questioning your classification on entry 12345, and you have classified 50 similar entries the same way, you have 50 potential problems, not one.

If you find a pattern of errors, you have a decision to make. You may want to file a Prior Disclosure before you respond to the CF-28. A Prior Disclosure protects you from certain penalties if you voluntarily report the error before CBP formally investigates. The timing is critical. Once CBP issues a CF-29 or opens an investigation, the Prior Disclosure window may close.

This is where you may need a customs attorney. The decision tree is not simple.

Step 4: Draft a response that is thorough but bounded

Your response should:

• Answer every question CBP asked
• Provide supporting documentation for each answer
• Certify that the information is true and correct
• Include your signature and date

Your response should not:

• Volunteer information about other entries they did not ask about
• Speculate about what CBP might be investigating
• Include defensive language or excuses
• Attach irrelevant documentation that creates new questions

The goal is to close the inquiry, not to expand it. Be precise. Be factual. Be calm.

Step 5: Submit through the correct channel

Responses go through the Document Image System (DIS) or the ACE portal. If the initial request came via email, you can also send an email copy directly to the requesting CBP officer. Attach the signed form with your response.

What happens if you do not respond

If CBP does not receive a timely response, or if your response is insufficient, they may:

• Issue a CF-29 Notice of Action, which can assess additional duties, change your classification, or add tariffs you did not declare (Section 232, Section 301, AD/CVD)
• Refer your case for a Focused Assessment audit
• Open a formal investigation under EAPA if they suspect AD/CVD evasion
• In extreme cases, refer the matter to the Fines, Penalties, and Forfeitures division

A CF-29 can be "proposed" or "action taken." If proposed, you have 20 days to respond. If action taken, CBP has already made its decision, and your only recourse is a formal protest within 180 days of entry liquidation.

The CF-28 is your best opportunity to resolve the issue before it escalates. Take it seriously.

The binding ruling option

If you regularly import the same garment type and classification is uncertain, consider requesting a binding ruling from CBP. A binding ruling provides official guidance on classification, origin, or valuation that CBP must honor for future entries.

Ruling requests go through the eRulings system. You submit a complete product description, technical specifications, fiber composition, intended use, and your proposed HTS classification with supporting rationale. CBP assigns the request to a National Import Specialist who may ask for samples or lab analysis.

A binding ruling is not fast. But if you are importing the same product repeatedly with high duty exposure, the certainty is worth the wait. At Ohzehn, we typically recommend this path for clients whose product lines are stable and whose classification risk is material.

Documentation standards that prevent CF-28s

The best response to a CF-28 is never receiving one. Here is what consistent documentation looks like:

• Fiber content testing. Get independent lab reports for each distinct product or fabric. Do not rely solely on supplier declarations.

• Tech packs with classification notes. Your tech pack should include the fiber blend, the construction method (knit or woven), the garment type, and a preliminary HTS classification. Classify during design, not after shipment.

• Supplier origin declarations. Require written confirmation of cutting and sewing location, plus fiber origin documentation for UFLPA exposure.

• Consistent classification logic. If you classify a men's cotton knit T-shirt as 6109.10.00.27 in January, you should classify the same product the same way in June. Inconsistency is what triggers review.

• Valuation support. If you buy from a related party, document how you determined the transaction value was at arm's length. If you use First Sale, maintain the full paper trail.

• Centralized records. Keep all entry documentation in one place, digitally organized by entry number. When CBP asks for documents, you should be able to produce them in hours, not weeks.

The cost of getting it wrong

A CF-28 that escalates into a CF-29 rate advance can mean:

• Back duties on the entry in question
• Interest on underpaid duties
• Potential penalties for negligence or gross negligence
• Heightened scrutiny on future entries
• Possible referral to the audit pool

If the issue involves UFLPA, the stakes are higher. Shipments can be detained indefinitely. Proving admissibility under the rebuttable presumption is difficult. Some importers have had goods stuck at the port for months.

The time you invest in proper classification and documentation before shipment is always cheaper than the time you spend responding to enforcement after the fact.

A closing note on posture

CBP officers are not adversaries. They are doing a job with limited resources and enormous volume. A CF-28 is not an accusation. It is a question.

Answer the question. Provide the documentation. Be professional. If you made an error, acknowledge it and file a Prior Disclosure if appropriate. If you did not make an error, demonstrate that clearly.

The importers who handle CF-28s well are the ones who treat compliance as an ongoing process, not a one-time event. They classify during design. They test fiber content before shipment. They maintain records that can survive review. And when the form arrives, they respond with confidence because they already know the answer.