Boys' Cotton Knit Breeches Ensemble from China
A boys' retail ensemble of knitted cotton suit jacket and breeches in matching fabric construction, color, and style. It qualifies as an ensemble under Chapter 61 Note 3(b) because the jacket covers the upper body and the breeches cover the lower body, with all components of identical fabric.
Duty Rate — China → Canada
18%
Import Tips
• Ensure the breeches are not classified as swimwear or shorts
• Verify the jacket is not a pullover, as pullovers may only be a second upper in twin sets
• Provide a commercial invoice describing the set as an ensemble for retail sale