Bauer Vapor Goalie Catcher's Mitt from United States
The Bauer Vapor Goalie Catcher's Mitt, while styled for hockey, is described as mirroring softball catcher's mitts with plastic cuff and palm blocker made from thermoplastic polymers. If specifically for softball use, it falls under tariff item 3926.20.99 as an other article of apparel or clothing accessory of plastics.
Duty Rate — United States → Canada
6.5%
Import Tips
• Confirm the intended use of the mitt; if it is for hockey, it may be classified elsewhere, but if for softball, 3926.20.99 applies
• Provide CBSA with a product description and material breakdown to support classification
• Be aware that sports-specific equipment may fall under Chapter 95