Boys' Cotton Brief Sleep Shorts from Mexico
Short-length knitted cotton sleep shorts with an elastic waist for boys, functioning as pajama bottoms. These are classified under tariff item 6107.91.00 as boys' similar sleep articles of cotton, as they are made-up knitted garments for sleep.
Duty Rate — Mexico → Canada
18%
Import Tips
• Confirm the sleep shorts are intended for sleep and not as outerwear, as this affects classification under heading 6107
• Ensure the elastic waist is at the top, not the bottom, to avoid exclusion under chapter note 5
• Document the knit construction and cotton content