Boys' Cotton Windbreaker Jacket from United States
A boys' lightweight knitted cotton windbreaker with a water-repellent finish, full zip front, and elastic cuffs to block wind. This garment is classified under tariff item 6101.20.00 as a men's or boys' knitted cotton windbreaker, a separate outerwear piece.
Duty Rate — United States → Canada
18%
Import Tips
• The water-repellent finish does not change the classification, as the garment retains its essential character as a knitted cotton windbreaker
• Ensure the windbreaker is knitted or crocheted and made of cotton
• The elastic cuffs and full zip are typical features and do not affect classification under heading 61.01