Boys' Fleece-Lined Cotton PJ Set from United States
A cozy fleece-lined two-piece PJ set for boys, with an outer shell of knitted cotton. This is classified under tariff item 6107.21.00 as boys' pajamas of cotton, knitted, providing warmth without synthetic outer layers.
Duty Rate — United States → Canada
18%
Import Tips
• Confirm the outer shell is knitted cotton and the fleece lining does not change the essential character
• Ensure the set is not classified as a ski suit under heading 61.12