Following the PART I, which explored the concept of ＇Fashion Goods＇ and ＇Basic Goods＇ in terms of design elements and operational differences, this study, PART II, examined the differences in merchandising process of the two different types of goods. Merchandising process was divided into three stages; planning, production, and presentation. The study adopted a qualitative approach by use of eighteen in-depth interviews with merchandisers and designers with a minimum of six years and a maximum of 15 years of career experience in apparel industry. According to the type of goods, different merchandising practices were found. Especially material and production order/reorder practices were noteworthy. Fashion goods had high possibility of using high-quality materials sourced abroad and few of them were reordered. In other words, reorder practices were established for basic goods only; replenishment was actively implemented for higher inventory turn of basic goods; usually materials and production for basic goods were sourced domestically. In conclusion, based on the differences, more refined merchandising strategies of apparel companies and consistent theory building in this field are required for fashion and basic goods respectively.