Elastic Waist Cotton Trousers for Toddler Play Suits from Japan
Boys' soft knitted cotton trousers with elastic waists and cuffs, shipped as components for assembling toddler boys' play suits. These trousers are classified under tariff item 6103.42.00 as boys' knitted cotton trousers, excluding swimwear, and are made-up knitted garments per Chapter 61.
Duty Rate — Japan → Canada
18%
Import Tips
• Verify the trousers are not part of a complete play suit presented as a set, as sets may classify differently
• Ensure the garment is for boys, as girls' trousers classify under heading 6104
• Provide CBSA with a clear description of the garment's intended use as a play suit component