From just wanting to manufacture “a great polo” to a full line of golf apparel and gear, the California-based premium lifestyle brand Johnnie-O marked its 20th anniversary this year with limited-edition releases, standout collaborations and new category launches, including womenswear. For more looks, see page 4.
New York and Los Angeles’ summer textile weeks drove inspiration for fashion designers and brand creatives working on their 2026 seasons.
In Manhattan, Texworld and Apparel Sourcing NYC as well as Functional Fabric Fair—powered by PERFORMANCE DAYS were held at the Javits Center Kingpins NY hosted its show at Pier 36 / Basketball City, Première Vision New York took place at the Tribeca Rooftop + 360°, and the New York Fabric Show welcomed attendees to the New Yorker Hotel. The New York show schedule began July 14 with the New York Fabric Show and wrapped July 25 with the final day of Texworld and Apparel Sourcing NYC.
Los Angeles’ summer textile week began in the city’s downtown July 29 with Texworld and Apparel Sourcing Los Angeles ; Preface LA opened July 30 and all shows wrapped July 31. Texworld and Apparel Sourcing Los Angeles provided its textile trade-show model, which focused on global sourcing and manufacturing. Preface’s mission resonated with attendees who specifically sought a boutique-style show aimed at promoting sustainable and responsible apparel supply-chain solutions.
Each show presented different sourcing solutions to meet the distinct needs of an array of fashion categories. These seven events, produced in two of the country’s most fashionable cities, offered opportunities for attendees to discover supply-chain resources, yet they also afforded resources to learn from educational discussion panels, hands-on workshops and installations to inspire visitors as they plan their upcoming collections. Coverage begins on page 6.
—Dorothy Crouch
The final video component of the Beyoncé-Levi’s REIIMAGINE campaign, “The Denim Cowboy,” launched recently, tying together the story of reinterpreted classic advertisements from the heritage denim brand and complementing pieces from the new BEYONCÉ X LEVI’S collection.
The 90-second segment features extended versions of the previously released “Launderette,” “Pool Hall” and “Refrigerator” scenes, which were inspired by 1980s- and ’90s-era Levi’s advertisements. “The Denim Cowboy” concludes with a victorious pool-playing Beyoncé collecting her prize of Levi’s 501 jeans from a local pool shark played by “Justified” and “Deadwood” actor Timothy Olyphant. Beyoncé wears a crystalized ’90s Shrunken Trucker and 501 Curve jean during the segment.
Levi’s launched “The Denim Cowboy,” the final piece in the brand’s REIIMAGINE campaign with Beyoncé, who also included pieces from the BEYONCÉ X LEVI’S collection in her recent Cowboy Carter Tour.
This culmination of the campaign was set to an exclusive cut of “Levi’s Jeans” from Beyoncé’s Grammy Award–winning album, “Cowboy Carter.” Levi’s partnered with Grammy Award-winning director Melina Matsoukas on the short film. Matsoukas worked with Emmy Award –winning cin -
ematographer Marcell Rév and photographer Mason Poole on the campaign.
“ ‘The Denim Cowboy’ marks the culmination of the groundbreaking Levi’s REIIMAGINE campaign, marking the final celebration of a partnership that has explored reinvention and reinterpretation at every turn,” said Kenny Mitchell, global chief marketing officer of the Levi’s brand at Levi Strauss & Co. “The campaign represents a new level and scale of collaboration that has put women at the center of the narrative and set in motion a new, iconic chapter in Levi’s history that continues to reaffirm the brand’s place at the center of culture.”
As Levi’s prepared to release the final scenes of the REIIMAGINE campaign, Beyoncé nodded to the partnership during the last performances of her Cowboy Carter Tour in Las Vegas with her dancers dressed in pieces from the BEYONCÉ X LEVI’S collection. The collection is available online at Beyonce.com and Levi.com and at select Levi’s stores.—Dorothy Crouch
Gap Inc. has appointed Maggie Gauger as global brand president and CEO of its Athleta label as Chris Blakeslee steps down from the role he has held since August 2023. Gauger is a veteran in the women’s active-sports category with more than 20 years of her nearly 30-year career dedicated to the segment. She worked most recently with Nike, where she served as head of North America Women’s Business.
“As we continue to reinvigorate our house
culture but drive profitable, sustainable growth over the long term, we believe in Athleta’s incredible potential in the women’s active market and within our portfolio,” said Gap Inc. CEO Richard Dickson. “We are thrilled for Maggie Gauger to join as CEO of Athleta as we look to accelerate the brand’s reinvigoration. Maggie blends proven business-transformation capabilities, deep consumer centricity, product fluency, and a heartfelt commitment to empowering women and
Dyneema has announced it has once again changed the game of fabric engineering with new composite technology. Owned by Avient Corporation, Dyneema has unveiled Woven Composites, a nextgeneration material that doubles the Dyneema effect by layering fiber on both its internal and external surfaces. The composite merges a woven Dyneema face fabric with Dyneema Composite Technology for a new standard in strength, weight savings and durability. Further benefits include 10 times the abrasion resistance and five times better tear resistance, all while being 34 percent lighter than Dyneema’s existing high-performance fabrics. “This is our most significant innovation in years,” the company said in a release, “the result of a multi-year R&D program and rigorous real-world field testing. It’s engineered for the most extreme conditions, where strength, stability and waterproof performance are non-negotiable.”
The Phyllis Emelda fashion salon, in partnership with A Woman in the Moon Productions, is proud to announce the Bay Area Fashion Music & Arts Festival, taking place at the South Shore Center in Alameda, Calif., Aug. 23. “We are presenting a platform to lift up local artists, youth performers, entrepreneurs and elders, all coming together to share their gifts,” said Emelda. “It’s a chance to sit among the community and say, ‘I see you. I support you.’” Directed by Dr. Yvonne Cobbs, the entertainment lineup features 12 local legends and Grammynominated artists including Mercenary Band and Jerrell Mason & The Elevation Choral. Emelda specializes in dramatic looks and operates the Glam Van, a
In 2025, the fashion industry is being redefined at the intersection of innovation, speed, and accountability. For brands and manufacturers, the stakes have never been higher: move faster, personalize at scale, and prove sustainability—down to the thread. New mandates are rewriting the rulebook, demanding not just transparency, but traceability and action.
In this environment, outdated systems and fragmented teams are more than just inefficiencies, they’re roadblocks to relevance. Reinventing how fashion is designed, made, and delivered isn’t a future goal; it’s a now-or-never moment.
For brands on the front lines of global fashion, the path forward starts with connection. It’s about building an intelligent, integrated value chain powered by real-time data, shared insight, and end-to-end visibility. And it starts with five critical shifts.
Creativity must meet business logic. Lectra enables design and development teams to work faster and smarter through integrated tools for ideation, pattern making, 2D/3D prototyping and fabric usage optimization. By connecting these functions early in the process, brands reduce time-to-market, eliminate costly sampling cycles and align design decisions with market needs and sustainability goals.
Manufacture: industrial agility for a fast-changing market
Lectra’s solutions transform manufacturing environments into responsive, intelligent ecosystems, notably through the use of Artificial Intelligence. Automated cutting rooms, cloud-based production solution and real-time order management allow garment producers or Manufacturers to reduce fabric waste, optimize lead times and adapt to fluctuating demand. Manufacturers gain visibility, flexibility and cost control without compromising quality.
For apparel manufacturers on the frontlines of Industry 4.0, Valia Fashion stands out as the powerful tool for operational transformation. Specifically designed to support the unique demands of modern production floors, Valia Fashion delivers a unified solution that connects production processes, people and data, which enables real-time decision-making and measurable gains in efficiency.
“What Valia is really going to bring to us is we’re going to be able to see the data. We’re going to be able to take that from open order log all the way through the production line and understand what kind of results we’re getting.”
Keith Christiansen, President and GM, Chicago,Protective Apparel
Plant managers and operations directors benefit from full visibility into every stage of the production cycle, from order intake to final cutting. The solution’s cloud-native architecture and AI-driven insights empower teams to optimize production workflows, access the most realistic fabric simulation, and quickly respond to shifting demand. Whether it’s managing smaller batch sizes, accelerating changeovers, or tracking performance in real time, Valia Fashion helps teams stay ahead of production challenges and meet increasingly compressed lead times.
Importantly, Valia Fashion also supports manufacturers in their sustainability journey. By minimizing material overuse, reducing waste, streamlining resource planning, and enabling more accurate forecasting, the solution contributes to lower environmental impact, driving cost savings and improving throughput.
In the context of Lectra’s broader vision, Valia Fashion is the digital backbone of modern manufacturing. It ensures that U.S. manufacturers can thrive in a market where speed, adaptability, and transparency are not just advantages but requirements. For manufacturers navigating high labor costs, strict environmental standards, and competitive delivery schedules, Valia Fashion offers a clear path to sustainable growth and operational excellence.
Lectra supports fashion players in bridging the gap between product development and market success. With solutions like Retviews, brands can analyze competitive landscapes, optimize assortment and pricing strategies and with Neteven, they can orchestrate their digital retail presence. With Launchmetrics Brand Performance Cloud, fashion players manage the impact of the brands and quantify the outcomes of strategic marketing decisions. This data-driven approach allows for informed decisionmaking, better demand forecasting and more profitable product launches across all channels and regions.
True digital transformation is not just about systems, it’s about people working better together, with a particular focus on user experience, entrepreneurial agility and scalability. Lectra therefore empowers cross-functional collaboration with Kubix Link by integrating workflows across creative, technical, and commercial teams. Information flows smoothly, decisions are made faster and teams align around shared goals. This collaborative foundation, designed for scale, enhances responsiveness and drives value at every stage of the product journey.
With stricter regulations and consumer demand for accountability, traceability is now a strategic necessity. With TextileGenesis, Lectra helps brands gain full visibility into their supply chains, tracking materials, processes and certifications in real time. By embedding traceability into each operational layer, companies not only ensure compliance with new sustainability directives, but also build trust and differentiation in a highly competitive market.
In an industry where speed, transparency and responsibility define the winners, Lectra offers the tools, intelligence and infrastructure to lead fashion into its next chapter. Fashion is being reinvented, faster, smarter and more connected than ever.
The Santa Monica, Calif.–based Johnnie-O premium lifestyle brand marked its 20th anniversary this year with limitededition releases, standout collaborations and new category launches.
“We are so excited with the launch of our women’s line over the past year and stepping into the golf space,” said Emily Carstens, who is senior manager, product development, for Johnnie-O.
Carstens oversees the Johnnie-O women and boys’ collections. “Similar to our men’s line, we are sourcing the very best technical fabrics from around the world that blend fashionforward design with course-appropriate fashion. Some of our more unique items are our hoodies and quarter zips, specifically the Nalla—a take on a classic item with our signature John-
nie-O twist—and the Jasmine, both launched in the spring and carrying into the fall with new colorways.”
Johnnie-O was founded in 2005 in Santa Monica with the original four-button pocketed polo. The collection of East Coast polish mixed with West Coast casual now features polos, button-ups and its patented “Tweener Button.” The line of golf and performance gear uses premium fabrics and iconic pieces to provide next-level comfort.
“We didn’t set out to build an actual company 20 years ago—we just wanted to make a great polo,” said John O’Donnell, Johnnie-O founder. “What’s followed has been the ride of a lifetime. This collection celebrates where we started, the people who’ve been with us and the little details that make Johnnie-O what it is today. We’re still having fun, trying new
things and are all about creating styles you’ll want to wear everywhere,” added O’Donnell.
Johnnie-O officially kicked off its 20th-anniversary celebration at the 2025 PGA Show, unveiling expanded collections and creative partnerships with top golf content creators like St. André Golf, Peter Finch, Danny Maude and Blair Wheeler
The anniversary includes an upcoming collaboration with Chicago-based SWAG Golf to feature custom-print-design polos and hoodies from Johnnie-O that work with head coverings designed and produced by SWAG golf.
Johnnie-O is in high demand with retailers. In addition to its online presence, it operates 11 bricks-and-mortar shops across the counbtry—Kelli Freeman
The summer editions of Messe Frankfurt’s Texworld and Apparel Sourcing, held July 23–25 at the Javits Center in New York (and July 29–31 in Los Angeles) once again showed why they are go-to destinations for sourcing sustainable fabrics and drawing global exhibitors eager to build relationships with U.S. companies. The shows featured an impressive lineup of educational tech and trend topics as well as a large home-sourcing section.
One of the featured innovations displayed at the fifth installation of the Next-Gen Innovation Hub was bio-based sherpa from Biofur, made from corn and created as an environmentally positive alternative to PET faux fur, animal fur and petroleum-based sherpa.
Some next-gen leathers evolved from collaborations with the auto industry, and upcoming announcements are expected in footwear and apparel.
The Salt Lake City–based Chloris Biochem Laboratory, which specializes in cutting-edge microbial dye technology to produce bio-based dyes from renewable sources like corn and passion fruit, debuted Biodye.
“We protect nature,” said Marketing Director Lydia Li. “With our technology we are changing the whole logic from take, make, waste.”
Said Kevin Santana of New York–based Cultured Human, who does apparel sourcing for upcoming and next-gen brands, “We’re looking for items that not only catch headlines but also really make a difference in the world.”
The TamilNadu India pavilion made its Texworld NYC debut with 13 exhibitors in apparel and six in home textiles from the southern part of India, which is noted as a textile powerhouse and renowned for its luxury, cost-effective sustainable cottons, exquisite craftmanship and support of women empowerment.
The Ho Chi Minh City pavilion returned with12 exhibitors from Vietnam including FasLink—ready-to-wear garment collections made from pineapple as well as ground coffee.
The Taiwan Textile Federation brought a curated delegation of 13 companies spanning fabrics, trims and apparel.
“This year’s showcase highlights Taiwan’s forward-thinking approach to fashion trends featuring functional, stylish and trend-driven textiles that align with the global shift toward innovation, versatility and design-conscious sourcing,” said Lydia Wu, exhibition and marketing, for the TTF.
The Uzbekistan pavilion returned with 12 exhibitors including family-owned denim manufacturer Sultana Lyuks Biznes, LLC. “We want to show the world that Uzbekistan has manufacturers and factories that produce quality product,” said CEO Sultana Ilyaich.
Echo Sourcing challenged other companies to copy its business model. The U.K.-based cutting-edge design-to-delivery logistics and fashion house with production units EchoKnits and Echotex in Bangladesh produces close to 8 million jersey and knit pieces per month with zero liquid discharge, supplies health insurance for its workers and their parents, and feeds all 19,000 employees three meals a day for free.
“Our tagline is planet, people, product, partners, so we believe if we take care of the planet and the people who are working for us then we will have amazing products, and when we have amazing quality products we will have a very great relationship with our partners,” said Mohamed Wasim Uddin, director of Echotex
Lenzing featured its premium-specialty-fiber portfolio, including LENZING ECOVERO black viscose. “It’s a dyefabric fiber where you skip all the processing because the fiber is already colored,” said Alex Rivera, technical customer service, textile business, Americas, for Lenzing, who added that the fiber maintains its color consistency.
Los Angeles–based GBS Trend Inc. uses regenerative cotton and poly cotton in its street and denim clothing. “Chain embroideries and stone washes with unique high-weight fabrics are very popular,” said President Mehmet Gebes. “It’s also great to see U.S. customers are caring more about sustainability.”
The new Deadstock Special Sourcing area was dedicated to discovering the future of sustainable sourcing, upcycled materials and circular fashion solutions.
“Deadstock plays a critical role in today’s fashion landscape. It’s not only a sustainable solution but also a source of creativity and innovation, which is why we’re excited to highlight it in this season’s new special feature area at Texworld,” said Esther Kim, sales manager Fashion + Apparel, Messe Frankfurt.
“By bringing Texworld and Apparel Sourcing to both coasts, we provided a dynamic platform for discovery, connection and innovation. In both New York and Los Angeles, we helped thousands of attendees navigate an evolving global market with confidence and creativity,” said Walker Erwin, marketing manager, Fashion & Apparel Shows, Messe Frankfurt. ●
The love of denim fabric, jeans and a passion for how denim is made was celebrated at the invitation-only Kingpins show held July 23–24 at Pier 36 / Basketball City in New York.
Roughly 80 premier high-end denim companies showcased their products and services to nearly 700 attendees including representatives of Levi’s, Gap, Alexander Wang, Proenza Schouler, R13, Kulson, Who Decides War and Telfar
“We look for innovation, and we like the direction of denim going more sustainable to conserve the environment,” said Claudia Rico, senior designer, product developer, Chef Works in San Diego, a leading manufacturer of chef wear. “Chefs are artists and want to be unique and wear garments that make them feel good, comfortable and trendy.”
Jeanius Hub
Kingpins launched the Jeanius Hub to highlight next-gen, cutting-edge companies.
Circulose created a textile-to-textile recycling innovation.
“This is the best spot to be for designers, brands and the value chain to find our patented technology,” said Amber Harkonen, circular business manager North America. “It’s able to take cotton textile waste at the post-industrial level and turn it into a white pulp that can then be extracted as virgin-quality viscose fiber.”
“ If you want radical results, you need radical innovation,” said Jennifer Thompson, co-founder and CEO of COLOURizd, based in North Carolina and Hong Kong. It’s a radically sustainable commercial technology for coloring cellulosic and synthetic yarn with zero wastewater discharge.
The future of denim is digital, according to J.P. Samedi, vice president, operations, at LAB Denim Los Angeles, a Switzerland-based technology that injects dye into denim to create any type of design 100 percent water free and with a negative carbon footprint. “If you can think it, we can do it. We can re-create any vintage standard in any fit and any wash. You can make your notes on a computer one day and reprint it the next day and approve your samples by end of the week so you can catch the trends as they’re happening,” noted Samedi.
Egypt-based fabric producer DNM displayed seasonal concepts moving away from wool and acrylic with new yarn technology and weave types in herringbone and striped denim with elegant, softer looks in beige, gray and other colors.
Collection maker Cotton Fabric from Istanbul featured multiple concepts with different textures and looks. Its denim skirt/jacket combo uses multiple applications including sulfur dyeing, foil coating and washing to give it a metallic look with rich texture.
Kingpins introduced a new and well-received area devoted to Japanese mills and manufacturers. “When I first had the idea for Made in Japan, I traveled around the country meeting with Japanese mills to see the thought and care they put into their products,” said Vivian Wang, CEO of Kingpins. “I also spoke to them about their approach to denim and sustainability and how to share those stories with the Kingpins community.” ●
It was all about performance textiles and forward thinking at the Functional Fabric Fair—powered by PERFORMANCE DAYS summer 2025 edition held July 21–23 at Manhattan’s Javits Center. The focus was on material innovation, technology and sustainability in the performance- and fashion-apparel industries.
In attendance were apparel executives, product developers, designers and sourcing professionals from top performance and athletic brands including Calvin Klein, Carhartt, Lululemon, Ralph Lauren, Tommy Hilfiger, Rhone and Under Armour
“You don’t have to search for things here—you know what you’re going to get,” said Vice President Steve McCullough. You don’t have to look for the diamonds in the rough—they’re all diamonds here, and we weed out everything for the attendee.”
dope dyeing; biowaste, regenerative and recycled products; and circular polyesters.”
Swiss company Livinguard Technologies produces a next-generation chemical finishing solution that can be applied to any fabric. “Use our technology to functionalize surfaces for different applications like durable odor control and biocide-free washing. All are established on this single technology platform based on a permanent positive chemical surface charge,” said Michel Waegli, global category and sales lead, industrial technologies.
On the first day, the show launched its inaugural Day 0 Sustainability Workshop. The sold-out program featured presentations and interactive roundtable discussions and delivered actionable strategies, candid insights into material innovations, supplychain complexity, climate impact and responsible sourcing.
The Future Fabrics Expo Innovation Hub made its U.S. debut with 33 cutting-edge sustainable products, materials, dyes and suppliers from the U.K. including inkjet technology that uses living fungi and bacteria to create self-composing, regenerative print media. Also on exhibit were biomaterials that form next-gen textiles from plants grown in regenerated wetlands.
Gurvinder Malhotra, vice president, global raw materials, Alo, commented that “the themes I’d like to call out are newer dual-function yarns that blend moisture-management with skin-soothing properties; low-impact dyeing processes like
“We’re here specifically talking about direct embroidery replacement solutions, which is a very innovative way to decorate apparel,” said Lauren Dunn, gold associate commercial development for Avery Dennison. “It’s a heat transfer, but once it’s bonded to the garment it looks like it was embroidered, making it great for hats and any apparel that has a comfort focus because there’s no backing so it’s not itchy.”
Seattle-based Filium is a one-stop shop for 4-in-1 technology to help designers, brands and fabric suppliers use morenatural fabrics in a performance setting. “Filium is a perfect bridge for all those worlds. We can activate polyesters and synthetics to make them more sustainable because they wash less—less stains, pollutants, laundry and lower carbon emissions,” said Doug Lynch, president.
“What we have in London is a huge commercial materials showcase that features over 10,000 sustainable materials, trims, footwear, a whole circularity hub, home and interior,” said Amanda Johnston, chief design officer.
The Trend Forum presented 12 key fabric categories with sustainable samples via QR code for streamlined sourcing in addition to the dynamic lineup of Expert Talks covering industry trends, sourcing strategies and material innovations.
In addition to its Portland shows, Functional Fabric Fair is launching a fourth edition, Orlando Winter, co-located with the PGA Show Jan. 21–22, 2026. ●
Première Vision New York welcomed apparel professionals to Tribeca Rooftop + 360° during its July 15–16 event, as exhibitors and attendees convened to discuss fabric and manufacturing solutions for upcoming fashion seasons. The show attracted more than 1,900 attendees from brands including Anna Sui, Anthropologie, G-III, Gap, Hudson Jeans, Favorite Daughter, Madewell, Old Navy, Ralph Lauren, Sanctuary, UntuckIt, Urban Outfitters and Walmart. It also featured more than 160 exhibitors, a group that PVNY Vice President of Operations Thierry Langlais felt proud to include at the show during this challenging time for the apparel industry.
“The resilience of my exhibitors was amazing,” said Langlais. “We have so many obstacles. The tariffs are No 1. Boutiques are closing down, people are being laid off, and brands are looking for options aside from China. The consumer is spending less. It is a domino effect and everybody’s affected. There are still brands that are performing. They are finding the right network. They are finding the right solutions to sourcing.”
The event boasted a discussion schedule with seminars including “PV Trends and Colors Seminar,” “The Crisis of Stuff Chapter 4: Open & Closed Loop Circularity” and “Trend Union AW ’26–27: Instinct—A Fashion & Textile Fore -
cast,” which appealed to both the seasoned apparel veteran and emerging professionals. Langlais noted that he values all PVNY attendees but he also explained the importance of those who are still becoming established.
“The industry has to help all the young brands and de-
signers to blossom. They are the future. They will create the mid-tier, medium-size companies within the next year to five years,” Langlais said. “They can reach out to us any time to find solutions for them to blossom their sourcing, fabric sourcing and manufacturing.”
—Dorothy Crouch
The New York Fabric Show brought American, Canadian and European textile and trim producers as well as production specialists to the New Yorker Hotel July 14–15. Show producer Susan Power was pleased with the event’s turnout and traffic.
“On Monday we opened at 11 a.m. and ran until 7 p.m., and we had buyers after 7 p.m.—that was good,” said Power. “The intimate environment of The Fabric Shows provides an opportunity for buyers to have a clear view of each company’s products.”
Attendees were interested in products for Spring/Fall 2026 as they planned for the year ahead. Denim and wool ticked high during the show with comfort and embellishments gaining traction.
“For my customers, which are road lines, for Spring ’26 the hottest trend is anything denim or denim friendly. For skirts it’s a stretch denim and our embroidered denim look,” said
According to Barbara Ross, owner and principal of Sextet Fabrics, made-in-America options were also popular. Ath-
leisure fabrics and Lenzing-certified micro modal were ticking, and “drapey” textiles with a soft hand resonated with attendees.
The New York Fabric Show also offered a seminar schedule to provide insight necessary to navigate the current apparel-sourcing climate. These sessions included “Navigating Today’s Challenges in the Fashion Industry,” “Pricing and Profit Margins for 2025,” “Production Costing—What does it cost to produce in China, Europe, Latin America and the USA?” “Luxury Handbag Manufacturing With Nicole Levy—How the sample/production process works in NYC and overseas.” Attendees were also afforded the opportunity to embark on a manufacturing tour with Anna Livermore of V.Mora and Jane Hamill of Fashion Brain Academy —D.C.
Messe Frankfurt hosted the third edition of its Texworld and Apparel Sourcing Los Angeles shows, co-located with Printsource, July 29–31 at the California Market Center in downtown Los Angeles. Exhibitors from more than 16 countries presented their offerings, affording a selection of resources and services to attendees and opportunities to diversify their supply chains.
“Attendees left with fresh supplier connections and practical strategies they can apply immediately—making the experience valuable well beyond the show floor,” said Walker Erwin, marketing manager of fashion and apparel for Texworld and Apparel Sourcing. “One of our top priorities is shaping Texworld and Apparel Sourcing Los Angeles to meet the needs and desires of the West Coast fashion community.”
Erwin looks forward to applying feedback from attendees and lessons learned during the July 2025 editions of Texworld and Apparel Sourcing to future editions.
“This season’s educational programming—featuring trend insights, sustainability practices and market intelligence— ignited conversations that continued across the show floor,” Erwin said. “It’s clear the L.A. market is looking not only for products but for the knowledge that empowers smarter sourcing decisions.”
Local Los Angeles companies also exhibited at the show to present their nearshoring options. Kit Kwok, vice president of Tukatech subsidiary Tukaweb, exhibited at the show to promote The Innovation Center by Tukatech, a Vernon, Calif.–based micro-factory that offers a comprehensive menu of services.
“We talked to a lot of people and had very good, quality
meetings,” Kwok said. “We met with a lot of designers, and everybody is a little bit different. Some guy wanted to make patterns and another guy had his T-shirts but just wanted them printed. We support every aspect and can do patternmaking, marker making, cutting and sewing samples, and printing.”
The event’s Textile Talks seminar schedule covered topics including “Aligning Your Brand’s Ethical Mission With Business Goals,” “Made in the USA: Challenges, Opportunities & the Road Ahead for Domestic Manufacturing” and “EPR in Action: Navigating Compliance and Gaining an Edge.” There were also Fall/Winter 2026/27 trend presentations from Peclers Paris, DONEGER | TOBE and NellyRodi in addition to “Kingpins Denim Talks: Plot Twists & Possibilities in Challenging Times,” a special feature segment with denim trade event Kingpins, which is also a component within the Messe Frankfurt portfolio.
Responsible manufacturing and sustainability remain important to designers and brands, despite shifting industry priorities toward finding solutions to alleviate growing tariff concerns. Texworld and Apparel Sourcing Los Angeles’ organizers remained committed to showcasing responsible options through the Next-Gen Innovation Hub and Deadstock Specialty Sourcing area, a new section at the event.
“A highlight for me was the section where they shared the next-gen materials. It was an engaging section and a tactile experience. You can feel the fabrics, read about them and see some finished products using that exact fabric,” said Milena Ho, an independent personal stylist focused on sustainability. “It’s a great way to ease people into that mindset and invite them in especially with the tactile engagement. Textile Talks and Next-Gen were the two biggest highlights for me.”—D.C.
Kristina Allan, CPA, Baker Tilly
In today’s increasingly global marketplace, apparel companies face challenges when expanding their operations internationally. Beyond marketing and logistics, understanding the tax implications of cross-border product movement is essential to complying with regulatory environments, preserving shareholder value, and safeguarding company directors—particularly in countries where individual liability for tax underpayment remains a risk.
This article explores critical considerations for apparel companies operating overseas. It focuses on entity formation, tax-risk management, and operational strategies to achieve international growth while reducing tax exposure.
One of the first questions companies face is whether to form a subsidiary in the target country, maintain a third-party logistics (3PL) location, or engage contractors. Establishing a local legal entity can be time-consuming and costly—from initial formation and registration to ongoing compliance requirements and liquidation. Since the liquidation process may take years, it’s essential to fully understand the long-term commitment before proceeding.
Key considerations include:
• Do customers or partners require a local legal presence to conduct business?
• Will the company hire employees or contractors locally?
• Will the company own physical assets in the country?
• Are there supply-chain advantages or indirect tax benefits to forming a local entity?
For e-commerce operations without other international activities, consider factors such as the location of 3PL or manufacturing facilities, the applicability of U.S. tax treaties, the presence of local sales personnel—including traveling sales or executive team members—and localized websites for ordering. These considerations also apply to distributor models, with additional attention to the timing of title-transfer and contractual language.
For brick-and-mortar stores or offices abroad, forming a local legal entity is typically advisable. The timing of entity formation and the number of entities required often depend on the scope of activities within the country.
Establishing a local legal entity raises several tax considerations, including selecting the appropriate legal entity type, determining the U.S. tax classification, the ownership structure, and planning
initial funding of the entity.
The U.S. tax system allows certain foreign corporate entities to be treated as flow-through entities, such as partnerships or disregarded entities, for U.S. tax purposes. The U.S. tax classification chosen can significantly impact the U.S. taxation of foreign earnings, depending on the U.S. ownership structure. Therefore, it is crucial to collaborate with U.S. tax advisers early to determine the optimal entity type and ownership structure, considering both U.S. and localtax and operational factors.
Entity funding typically involves equity contributions or debt financing and must also be carefully considered
and structured. Managing intercompany transactions related to movement of cash, products, and services is key for both the IRS and local tax authorities. Many jurisdictions require specific intercompany transaction reporting and transfer-pricing documentation to support local tax filings and financial statements. Additionally, some intercompany payments may be subject to withholding taxes, which may or may not be creditable against U.S. tax liabilities.
U.S. Tax Implications. U.S. taxation of foreign earnings varies widely, with rates ranging from 10.5% to 37% depending on the tax classification of both the U.S. owner and the foreign entity. Certain structures allow credits for foreign taxes paid, while others do not, potentially resulting in double taxation.
Moreover, U.S. companies selling to foreign customers may benefit from a reduced U.S. tax rate— currently 13.125%, increasing to 14% next year—under specific incentives. Evaluating and modeling the supply chain is essential for tax efficiency.
It’s also important to note that the U.S. parent company may still be deemed to maintain a taxable presence or permanent establishment in the foreign country, depending on its relationship with the local entity and the activities of traveling U.S. personnel.
Indirect Tax Considerations. In addition to income taxation, international sales and shipments of product also give rise to indirect taxes such as VAT, GST, and tariffs. For e-commerce businesses, these taxes and subsequent registration requirements can arise with very little activity. It’s important to understand these
requirements for each country prior to opening up your sales portal to shipping to the country.
Before establishing a foreign legal entity, consider the following:
• What’s my current level of international sales and projected growth?
• Are sales direct to consumer, through distributors/ wholesalers, or via physical locations abroad?
• Is a local legal entity necessary for operational reasons, such as payroll, customer requirements, licensing, public perception?
• Is a local entity advisable for tax reasons?
If forming a local entity, evaluate:
• Entity type
• U.S. tax classification election
• Ownership structure
• Initial funding
• Transfer pricing and intercompany flows
• Withholding taxes
For international product shipments, assess:
• Indirect tax and entity registrations
• Customs registration and import terms
• Legal agreements with distributors/wholesalers
• Countries available on sales platforms such as Shopify
• Customs and tariff implications and liabilities
• Terms of 3PL agreements
While expanding internationally offers significant growth opportunities for apparel companies, careful evaluation of business models, local legal requirements, and tax implications is essential before establishing a presence abroad. By proactively addressing entity formation, ownership structures, and transfer pricing, companies can safeguard shareholder value and mitigate risks. Collaborating closely with experienced U.S. and local tax advisers can help align business objectives and tax and compliance obligations—paving the way for sustainable global success.
Kristina Allan has provided international tax and transaction tax services to clients since 1998. Her primary focus has been on strategic cross-border structuring and effective tax rate and cash tax planning for global businesses, both outbound and inbound, as well as acquisitions, dispositions, and restructuring transactions.
Baker Tilly is a leading assurance, tax, and advisory firm that provides a comprehensive range of professional services to businesses and individuals. We protect and enhance our clients’ value through innovative, forward-thinking strategies and a trailblazing mindset. The result is a tailored pathway to success for each of our clients.
take the time to understand what we do and how we do it, and they follow up.”
The event’s educational opportunities included Toolbox Talks panel discussions that covered “Fabric & Fiber” and “PLM Systems: Finding Your Right Fit” in addition to a “Human Centered Design Workshop” on July 31.
“It was the idea that all good designs should be this idea of human centered and solving problems and all those things we should do as good designers and we don’t. It was a reminder for those of us that work in that way,” said Bobette Stott, design director with designsource/la. “For those that are more in fast fashion, it was good to get some talking points about how we can start thinking about product differently.”
Dorothy
Crouch
collaboration, and reduce costs and lead times. From product specifications and production details to pricing and sales performance, fashion data spans the full product lifecycle. Embracing technologies like Cloud, Big Data, IoT, and AI, Lectra equips businesses to process and analyze large volumes of data in real time. Lectra’s endto-end support includes advanced tools, expert services, and personalized guidance to ensure you get the most out of every solution— empowering innovation and sustainable growth in the fashion
www.californiamarketcenter.com
California Market Center (CMC) is the iconic hub of L.A.’s fashion, textile, and creative communities. After a $250 million redevelopment, CMC’s architecturally award-winning property is home to curated showrooms and creative offices for notable brands such as Levi’s, Free People, Paige, Mavi Jeans, DL1961, Adidas, Lucky Brand, Forever 21, and many more. The CMC venue is also host to a year-round calendar of key trade shows and special events including LA Market Week, LA Kids Market, LA Textile Show, and Vegan Fashion Week, to name
www.dallasmarketcenter.com
The Dallas Apparel & Accessories Market is held five times each year at the Dallas Market Center. Located in one of the country’s fastest-growing regions, the Dallas Market Center brings together thousands of manufacturers and key retailers in an elevated trade-show environment. Featuring 500 permanent showrooms and over 1,000 temporary booths, including expanded contemporary lines and resources, the Dallas Market Center is where inspiration starts. Upcoming events include the Apparel & Accessories Market Oct. 21–24 and
info@ifjag.com
www.ifjag.com
IFJAG trade shows feature fashion jewelry and accessories from around the world with over 100 manufacturers or direct importers showing exclusive designs to IFJAG’s unique venue of private showrooms, which offer buyers a professional environment. The upcoming Las Vegas show at the Embassy Suites Aug. 16–19 should not be missed! Preregister at the IFJAG website. Buyers are offered complimentary lunch and local transportation reimbursement
www.titas.tw/en-us
The 29th Taipei Innovative Textile Application Show, will be held at Taiwan’s Taipei Nangang Exhibition Center Hall 1, Oct. 14–16. Innovation and sustainability are viewed as the core of future development for Taiwan’s textile and fashion industry. Inline with the industry’s development and consumer needs, TITAS focuses on the three core themes of “Sustainability, Functional Applications and Intelligent Manufacturing” to highlight the strength of textile research and innovation. The event showcases a variety of high-tech and high-performance textiles boasting sustainable benefits and functional applications. Exhibitors also include those continuing to integrate their product lines in the way of smart or intelligent manufacturing – especially textile machinery and sewing equipment. TITAS is a platform of vertical communication and knowledge exchange between the different sectors within the textile industry. This listing is provided as a free service to our advertisers. We regret that we cannot be responsible for any errors or omissions within the Resource Guide.
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