Spandex Blend Boys' Shirt Fronts for Playsuits from United States
These are knitted front panels with spandex-polyester blend featuring partial placket openings, imported as boys' playsuit shirt parts. They are designed to form the front of 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 — United States → Canada
18%
Import Tips
• Ensure the front panels are clearly cut for shirts and not generic fabric, as the CBSA may require evidence of their intended use
• Declare the spandex-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