Boys' Nylon Briefs from China
Knitted boys' briefs made from 100% nylon, a man-made fibre, with an elastic waistband. These are classified under tariff item 6107.12.00 as boys' underpants and briefs of man-made fibres, per Chapter 61 Note 9 which governs gender classification.
Duty Rate — China → Canada
18%
Import Tips
• Ensure the goods are knitted or crocheted and made up, as Chapter 61 only covers made-up knitted articles
• Declare the fibre composition accurately (e.g
• 100% nylon) to avoid misclassification
• Keep commercial invoices showing fibre content and value for CBSA verification