Girls' Cotton Twinset Ensemble with Blazer and Pants from China
A girls' knitted cotton ensemble featuring a blazer-style jacket and trousers, both from matching cotton yarn and packaged as a retail set. It falls under heading 61.04 as an ensemble, with the blazer as the upper garment and trousers as the lower garment, meeting Chapter 61 Note 3(b).
Duty Rate — China → Canada
18%
Import Tips
• Ensure the blazer is not part of a suit, which would require specific panel counts; ensembles allow blazers without this
• Verify the trousers and blazer are in identical fabric for ensemble classification
• Keep records of retail packaging and fabric composition for CBSA