Girls' Casual Cotton Jacket and Bib Overalls Ensemble from United States
A casual girls' knitted cotton set with a jacket and bib overalls, both in identical fabric and put up for retail sale. This qualifies as an ensemble under heading 61.04, with the jacket as the upper garment and bib overalls as the lower garment, as allowed by Chapter 61 Note 3(b).
Duty Rate — United States → Canada
18%
Import Tips
• Confirm the bib overalls are not excluded by Note 3(b), which allows bib and brace overalls as lower garments
• Ensure the jacket and overalls are in identical fabric for ensemble classification
• Prepare commercial invoices detailing the retail set for CBSA