Girls' Cotton Wrap Skirt from Japan
A lightweight wrap-style skirt for girls, constructed from knitted cotton with a simple tie closure at the waist. It falls under this tariff item as a knitted cotton skirt for girls, and the wrap design does not affect classification as long as it is not a garment of heading 61.09.
Duty Rate — Japan → Canada
18%
Import Tips
• Confirm the skirt is knitted or crocheted and made of cotton
• Ensure it does not have a drawstring or ribbed waistband at the bottom, which would exclude it from heading 61.09
• Provide accurate fibre content to the CBSA