Boys' Lightweight Cotton Shorts from China
Boys' lightweight cotton shorts, knee-length and knitted from breathable cotton for summer wear. These made-up garments for boys are classified under tariff item 6103.42.00 as cotton shorts other than swimwear.
Duty Rate — China → Canada
18%
Import Tips
• Ensure the shorts are knitted or crocheted; woven shorts are classified in Chapter 62
• Confirm the cotton content is predominant by weight
• Declare the garment as shorts, not swimwear, to avoid classification under heading 61.12