The apparel and textile industries are often engaged in qualified research and development activities, which include designing new textiles and fabrics to meet strict product requirements.

Additionally, stringent testing of these fabrics and textiles involves a number of technical challenges.  Companies often run multiple trials and test various materials to ensure product durability, functionality, and performance.

Examples of areas where qualifying R&D activities could exist

  • Designing new or improved products such as garments, apparel, seating, and shoes.
  • Ensuring products can be scaled up by testing and implementing new manufacturing processes.
  • Testing alternative materials and chemicals.
  • Researching and testing numerous variables such as product weight, strength, durability, and texture.
  • Developing prototypes and conducting trial runs.


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