Boys' Cotton Anorak Trousers Ensemble from Japan
A boys' knitted cotton ensemble consisting of an anorak-style upper garment and matching trousers, made from identical fabric and put up for retail sale. It qualifies as an ensemble under Chapter 61 Note 3(b) because it comprises one upper and one lower garment of identical fabric, construction, colour and composition.
Duty Rate — Japan → Canada
18%
Import Tips
• Ensure the ensemble is classified as a set for retail sale with both garments of identical fabric
• Declare the fibre composition accurately; cotton content determines eligibility for this tariff item
• Keep commercial invoices and packing lists ready for CBSA inspection