Boys' Cuffed Hem Cotton Trousers from China
Boys' cuffed hem cotton trousers, knitted from cotton with a finished cuff at the bottom of each leg. These made-up garments for boys are classified under tariff item 6103.42.00 as cotton trousers other than swimwear.
Duty Rate — China → Canada
18%
Import Tips
• Check that the cuffs are an integral part of the knitted garment, not a separate woven addition, to maintain classification in Chapter 61
• Confirm the cotton fibre predominates by weight
• Keep samples or photos for CBSA verification of the cuffed hem style