Boys' Elastane Lounge Set from Germany
Boys' elastane lounge set is a knitted two-piece set consisting of a shirt and shorts, made from an elastane blend, designed for lounging or sleep. It is classified under tariff item 6107.99.00 as 'other textile materials' because elastane is a synthetic elastomeric fibre not listed in the subheading's preceding items. The set is not a suit or ensemble under Chapter 61 Note 3, as it lacks identical fabric and retail sale presentation.
Duty Rate — Germany → Canada
18%
Import Tips
• Classify the set as separate garments if not put up for retail sale as a set; otherwise, consider Note 3 for ensembles
• Ensure elastane content is disclosed; it may be considered elastomeric yarn
• Verify that the shirt and shorts are knitted and not part of a suit