The purpose of this research is to create a polyester sample book that serves as a point of reference that exporters in the Taegu area can allude to when exporting to the U.S. By getting this project off the ground, we can expect to make a worthy contribution to the manufacture of high-quality, value-added fashion & textile goods. The research was conducted as follows. First, a study was carried out in the local market ensued by consumer surveys with regards to consumer attitude on man-made fibers, market researches, and interviews with experts, all in conjunction with the Color Association of the U.S. Also, a diverse array of fabric swatches were collected from Manhattans fabric wholesalers and then classified by color and fabric type fur the sample book. In short, this research found that man-made fibers have full marketability in the U.S. Thus, in order for Taegus synthetic textile firms to be successful in exporting to the US, it is essential that they come up with fabrics that have properties resembling natural fibers such as having a soft hand, natural sheen, smooth draping, and diverse textures as well as being in line with the current trends. In addition, it is also necessary to develop fabrications that are versatile and functional. Thus, by developing innovative fabrications, the synthetic textile business will turn toward the production of high-quality synthetics and will also provide a platfrom for strengthening the competitive edge of Koreas textile & fashion business.