Boys' Flannel Cotton PJ Pants and Top Set from Japan
Cozy two-piece pajama set with brushed flannel cotton top and elastic-waist pants, knitted for boys' sleep use. As boys' cotton pyjamas, they fall under tariff item 6107.21.00.
Duty Rate — Japan → Canada
18%
Import Tips
• Flannel refers to the finish, not the fabric structure; ensure it is knitted, not woven
• Confirm the set is not a suit or ensemble as defined in Chapter 61 notes
• Declare the cotton content for CBSA