Boys' Spandex Performance Underpants from Japan
These boys' underpants are knitted from a stretchy spandex-blend fabric with moisture-wicking properties, designed for sports or daily wear. They feature tagless construction for comfort. They are classified under tariff item 6107.12.00 as men's or boys' underpants of man-made fibres, knitted or crocheted.
Duty Rate — Japan → Canada
18%
Import Tips
• Ensure the underpants are made up (knitted to shape or assembled) and not simply cut fabric, as Chapter 61 applies only to made-up articles
• Declare the fibre composition accurately; if the spandex content affects classification, be ready to provide a lab test
• Verify the goods are for boys (body height not exceeding 86 cm for babies' garments would shift classification to 6111)