Boys' Rayon Nightshirt from Germany
Lightweight boys' nightshirt knitted from rayon, a man-made fibre, with a button front for easy wear. This falls under tariff item 6107.12.00 as a boys' similar article (nightshirt) of man-made fibres, per Chapter 61 Note 4 which defines shirts and similar garments.
Duty Rate — Germany → Canada
18%
Import Tips
• Confirm the nightshirt is knitted or crocheted and made up, as Chapter 61 applies only to such articles
• Declare the fibre composition (e.g
• 100% rayon) accurately
• Ensure the garment has no pockets below the waist or tightening means at the bottom, per Chapter 61 Note 4