The purpose of this study was to analyze the three-dimensional (3D) characteristics and reproducibility of the effective expression of North American smocking pleats in the process of making clothes using a 3D virtual clothing system (CLO) and present a method of expression according to the types of North American smocking. In this study, lattice, lozenge, and flower smocking were produced as real smocking and 3D virtual content, and actual muslin properties were measured using a Fabric Kit and reflected using an emulator. The results of this study confirmed that a dense puckered design such as North American smocking could be expressed depending upon the internal line, fold angle, and reinforcement setting for 3D smocking. To partially apply pleats to flat fabrics, it was necessary to set fold lines. The fold line setting could be expressed by designing the internal line in horizontal, vertical, and diagonal directions according to the North American smocking design, and then setting the fold angle for each internal line. By setting fold angles of 0 degrees and 360 degrees according to the folding direction of the set internal line, the fabric was clearly folded and stable pleats were created. This study will contribute to the vitalization of the 3D virtual fashion content industry by analyzing and presenting the optimal expression method of sophisticated and complex pleats generated according to the North American smocking design pattern.