Boys' Soft Cotton Brief Pajamas from Mexico
A short-sleeve top with shorts pajama set in ultra-soft knitted cotton jersey for boys. It is classified under tariff item 6107.21.00 as a knitted cotton pajama set for boys, being a made-up knitted article of Chapter 61 and not excluded by chapter notes.
Duty Rate — Mexico → Canada
18%
Import Tips
• Verify the set is not considered a 'suit' or 'ensemble' under chapter note 3, as those terms apply to headings 61.03 and 61.04, not 61.07
• Check that the pajama top does not have pockets below the waist or a tightening means at the bottom, which would exclude it from heading 61.05 (but this is not relevant for 61.07)
• Keep commercial invoices with detailed product descriptions to facilitate CBSA clearance