Women's Cotton Knit Ensemble Set from Mexico
A coordinated set of women's knitted cotton garments, including a long-sleeve top and matching trousers, put up for retail sale in identical cotton fabric. This falls under heading 61.04 as an ensemble, meeting the definition in Chapter 61 Note 3(b) with one upper and one lower garment.
Duty Rate — Mexico → Canada
18%
Import Tips
• Confirm the top and trousers are in identical fabric construction and colour for ensemble classification
• Ensure the set is put up for retail sale as a unit, not as separate items
• Prepare detailed invoices for CBSA showing the ensemble's components and fabric composition