The decision to manufacture clothing in the United States is complex. This insider view offers a reflection on this issue. The paper provides a background scenario about a basic product that is price competitive, and the issues involved in creating a NC start-up company to manufacture this product. A background of clothing manufacturing in North Carolina is provided as a framework for consideration of the issue. When considering the potential for reshoring, the cost and availability of labor, the cost of equipment, cost and availability of raw materials, and cost of shipping are issues to review. The cost and/or availability of these overhead items must be evaluated in comparison to additional costs generated by elevated tariffs. The decision is not solely based on cost factors.