Boys' Polyester Shirt Panels for Playsuits from Germany
These are unassembled front and back panels made from knitted polyester fabric, imported specifically as components to be sewn into boys' playsuits. They are cut to shape and designed to form a shirt with sleeves and an opening, meeting the definition of a shirt under heading 61.05. The man-made fibre content places them under tariff item 6105.20.00.
Duty Rate — Germany → Canada
18%
Import Tips
• Ensure the panels are clearly cut for shirts and not generic fabric pieces, as the CBSA may require evidence of their intended use
• Declare the polyester fibre composition accurately to support classification under 6105.20.00
• Keep records of the assembly process to demonstrate that the panels are parts of shirts, not finished articles