Girls' Activewear Cotton Ensemble from Japan
A girls' activewear ensemble made of knitted cotton, consisting of capri pants, a long-sleeve tee, and a lightweight jacket, all in matching fabric and put up for retail sale. It qualifies as an ensemble under heading 61.04 because it includes an upper body garment (tee and jacket) and a lower body garment (capri pants) in identical fabric, and is not a track suit or ski suit.
Duty Rate — Japan → Canada
18%
Import Tips
• Ensure the ensemble is classified as a set for retail sale with all components in identical fabric, as per Chapter 61 Note 3(b)
• Verify the garments are knitted or crocheted, not woven, to avoid misclassification
• Keep records of fabric composition and retail packaging for CBSA inspection