All temporary tariffs on yarns, gray cloth and man-made fibers were withdrawn upon WTO accession.
PRC Cotton Imports
Taiwan permits the import of cotton from the mainland and there are no duties or outstanding phytosanitary issues, unlike for most PRC agricultural products. However, since PRC cotton supplies are subject to significant fluctuations, they are not expected to compete with U.S. cotton every year.
For example, in 2001/02 and 2002/03, PRC cotton imports increased sharply, which resulted in the PRC becoming Taiwan's second largest supplier.
However, in 2005/06, the PRC was not one of Taiwan's top ten suppliers.
United States Department of Agriculture FAS