Girls' Wrap-Style Poly Knit Skirt from Mexico
A wrap-around skirt knitted from polyester, sized for girls under 86 cm in height. It is classified under tariff item 6104.53.00 as a women's or girls' skirt of synthetic fibres, knitted or crocheted, but note that for babies' garments (height ≤ 86 cm), heading 61.11 takes precedence.
Duty Rate — Mexico → Canada
18%
Import Tips
• If the skirt is for babies (body height not exceeding 86 cm), it must be classified under heading 61.11, not 6104.53.00, per Chapter 61 Note 6
• For older girls, ensure the skirt is knitted or crocheted and made of synthetic fibres; provide fibre composition and construction details
• Verify the skirt is not part of a set that could be classified as an ensemble under Chapter 61 Note 3