Microfiber Boys' Shirt Back Panels for Playsuits from China
These are smooth microfiber knitted back panels with vent slits, cut for boys' playsuit shirts. They are made of man-made fibres and are imported as components for shirt assembly. The high stitch density and specific cut ensure they meet the criteria for heading 61.05, placing them under tariff item 6105.20.00.
Duty Rate — China → Canada
18%
Import Tips
• Ensure the back panels are clearly cut for shirts and not generic fabric, as the CBSA may require evidence of their intended use
• Declare the microfiber 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