Girls' Knitted Cotton Denim Cut-Off Shorts from China
Girls' knitted cotton denim cut-off shorts with frayed-edge style and stretch knit construction. Classified under tariff item 6104.62.00 as knitted cotton shorts for girls, non-swimwear and not worn clothing; the frayed edges are a style feature, not a sign of wear.
Duty Rate — China → Canada
18%
Import Tips
• Ensure the shorts are new and not worn clothing, as worn articles fall under heading 63.09
• The stretch knit construction qualifies as knitted for Chapter 61
• Declare the fibre composition, including any elastane, accurately