Girls' School Uniform Cotton Ensemble from United States
A girls' school uniform cotton ensemble with a pleated skirt, vest, and short-sleeve blouse, all in identical knitted cotton fabric and put up for retail sale. It qualifies as an ensemble under heading 61.04, with the vest and blouse as upper garments and the skirt as the lower garment, meeting the criteria in Chapter 61 Note 3(b).
Duty Rate — United States → Canada
18%
Import Tips
• Confirm the vest and blouse are considered separate upper garments, which is allowed under Note 3(b) for ensembles
• Ensure the skirt has no bibs or braces, as those would change classification
• Provide evidence of identical fabric and retail packaging for CBSA clearance