Boys' Lycra Sleep Shorts from Mexico
Boys' lycra sleep shorts are knitted shorts with an elastic waist, above-knee length, made from lycra (spandex) for sleepwear. They are classified under tariff item 6107.99.00 as 'other textile materials' because lycra is a synthetic elastomeric fibre not specified in the subheading's earlier items. The shorts are boys' similar sleep articles, knitted, and fall within Chapter 61.
Duty Rate — Mexico → Canada
18%
Import Tips
• Declare the shorts as knitted boys' sleepwear; lycra content must be verified
• Ensure the shorts do not have a drawstring or tightening means that would exclude them from heading 61.09 (Note 5)
• Confirm the shorts are not part of a set unless classified separately