Boys' Cotton Divided Skirt Ensemble from Japan
A boys' knitted cotton ensemble with a pullover upper and a divided skirt lower garment, put up for retail sale. Although it includes a divided skirt, the cut and left-over-right closure identify it as a boys' garment, and it qualifies as an ensemble under Chapter 61 Note 3(b) with identical fabric components.
Duty Rate — Japan → Canada
18%
Import Tips
• Confirm the garment is designed for boys based on closure direction and cut, as Chapter 61 Note 9 determines gender
• Ensure the divided skirt is not classified as a skirt for women's or girls' garments
• Document the retail packaging and identical fabric for CBSA