Girls' Cotton Twinset Ensemble from Germany
A girls' ensemble comprising a knitted cotton cardigan, shell top, and matching skirt, all in identical fabric and put up for retail sale. This meets the definition of an ensemble under Chapter 61 Note 3(b), as it includes two upper body garments (cardigan and shell top) and one lower body garment (skirt) in the same fabric construction.
Duty Rate — Germany → Canada
18%
Import Tips
• Confirm the cardigan and shell top are considered separate upper garments, not a twin set, which is allowed under Note 3(b)
• Ensure all pieces are made from the same fabric construction and colour for ensemble classification
• Prepare commercial invoices detailing the retail packaging and fabric composition for CBSA