Boys' Spandex-Blend Shorts from United States
Knitted spandex-polyester shorts for boys' gym use, providing stretch and comfort. Classified under tariff item 6103.43.00 as boys' shorts of synthetic fibres, knitted, per Chapter 61 of the Customs Tariff of Canada.
Duty Rate — United States → Canada
18%
Import Tips
• Ensure the shorts are knitted or crocheted and made up
• Verify the synthetic fibre content (polyester and spandex) predominates by weight
• Confirm the shorts are not swimwear and have no tightening means at the bottom, per Chapter 61 Note 5